CLA-2-64:OT:RR:NC:N4:447
Ms. Luz Guzman
Disguise, Inc.
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of footwear from China
Dear Ms. Guzman:
In your letter dated May 9, 2012 you requested a tariff classification ruling.
The submitted sample identified as style 52761-WAL “Minnie Mouse Shoes,” is a pair of girl’s closed toe/open heel “jelly” sandals with outer soles and uppers composed of one piece molded rubber or plastics. Attached to the vamp of the sandal by a single stitch is a textile bow and an oval shaped ornament featuring a picture of Minnie Mouse, both considered a “loosely attached appurtenance” and excluded from the external surface area of the upper. Incorporated into the sandal is an adjustable heel strap closure which when tightened, secures the sandal to the wearer’s foot.
The applicable subheading for the girl’s “jelly” sandal, style 52761-WAL “Minnie Mouse Shoes” will be 6402.99.2790, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: sandals and similar footwear of plastics, produced in one piece by molding: other. The rate of duty will be 3% 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