CLA-2-64:OT:RR:NC:N4:447
Ms. Belinda Lopez
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of footwear from China
Dear Ms. Lopez:
In your letter dated August 13, 2010 you requested a tariff classification ruling for two women’s thong sandals.
The two submitted half-pair samples identified as style #4842 “Bass Yasmine” and style #4863 “Bass Aladdin,” are women’s open-toe/open-heel “Y” and “V” shaped thong sandals, respectively, with outer soles composed of rubber/plastics and uppers of predominately pig skin leather. Both sandals feature extensive ornamentation which adorn (but do not completely cover) their uppers and have, what we presume, an F.O.B. value over $2.50/pair. You suggest classification under subheading 6403.99.9055, Harmonized Tariff Schedule of the United States, (HTSUS). We agree with this suggested classification.
The applicable subheading for both style #4842 “Bass Yasmine” and style #4863 “Bass Aladdin,” will be 6403.99.9055, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear: not covering the ankle; other: other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: with pigskin uppers. The rate of duty will be 10% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division