CLA-2-64:OT:RR:NC:N4:447
Mr. Peter Salvato
Import Commodity Group, Ltd.
500 Merrick Road
Lynbrook, NY 11563
RE: The tariff classification of footwear from China
Dear Mr. Salvato:
In your letter dated June 17, 2011 you requested a tariff classification ruling on behalf of your client, Team Beans, LLC.
The submitted sample identified by you as “Ribbon Flip Flop,” is a pair of women’s open-toe/heel thong sandals with polyethylene rubber/plastic outer soles. The “V” shaped strap uppers consist of a single molded piece of polyvinyl chloride (PVC) rubber or plastic secured to the soles with plugs at the end of each strap and thong which penetrate the outer soles. There is an ornamental textile ribbon and plastic “dime-size” Ohio State® logo button minimally stitched to the upper strap of each sandal. These decorative ornaments are considered “loosely attached appurtenances” and are excluded from the external surface area measurement of the uppers. The soles are of uniform thickness, are less than two inches thick and do not have separate insoles.
The applicable subheading for the sample identified as “Ribbon Flip Flop” will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free.
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 sample is not marked with the country of origin. Therefore, if imported as is, it 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