CLA-2-64:OT:RR:NC:N4:447
Ms. Lucille De Nobrega
OluKai
8955 Research Drive
Irvine, CA 92618
RE: The tariff classification of footwear from China
Dear Ms. De Nobrega:
In your electronic ruling request submitted on February 23, 2012 and your follow up submission received on April 4, 2012, you requested a tariff classification ruling.
The submitted sample identified as style #10162 “Kalo,” is a pair of men’s open toe/heel flip-flop thong sandals with rubber or plastics outer soles. The two component V-shaped strap upper of each sandal, described as predominately leather (51.49%) in a “Test Report” by Intertek Testing Services, consist of three leather overlays stitched to a textile substrate. Two of these leather overlays which are lasted under and cemented to the sole, add structural strength to the textile upper and constitute external surface area. The remaining overlay is stitched to the center of the textile substrate (which is plausible upper material) and is considered an accessory or reinforcement. Consequently, this overlay is excluded from the external surface area measurement of the upper pursuant to Note 4(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). Therefore, we disagree with the findings of the “Test Report” and conclude that the constituent material having the greatest external surface area of the upper (no account being taken of accessories or reinforcements) is textile.
The applicable subheading for the men’s thong sandals, style #10162 “Kalo” will be 6404.19.3940, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; footwear that is more than 10 percent by weight of rubber or plastics; other: other: for men. The rate of duty will be 37.5 percent 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division