CLA-2-64:OT:RR:NC:N4:447
Ms. Tina Fang
Steve Madden, Ltd.
52-16 Barnett Avenue
Long Island City, NY 11104
RE: The tariff classification of footwear from China
Dear Ms. Fang:
In your letter dated July 11, 2012 you requested a tariff classification ruling for two styles of women’s thong sandals.
The submitted sample identified as style “Heart,” is a girl’s open toe/closed heel thong sandal with a rubber or plastics outer sole. The multi-strap rubber or plastics upper is decorated with metal studs interspersed on its surface. This ornamentation accounts for more than ten percent of the upper’s external surface area. You state that a “fitting test” shows the upper coming up to the ankle. This is considered “covering the ankle” for tariff classification purposes. There is also an approximately three inch slide fastener closure at the heel which helps secure the sandal to the wearer’s foot. You provided an F.O.B. value over $3 but not over $6.50/pair.
The applicable subheading for the girl’s thong sandal, style “Heart” will be 6402.91.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: not having a protective metal toe-cap; not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; other: valued over $3 but not over $6.50/pair. The rate of duty will be 90 cents/pr + 37.5 percent ad valorem.
The submitted sample identified as style “Disc,” is a women’s open toe/heel thong sandal with a rubber or plastics outer sole. The two component material upper features rows of decorative plastic discs and beads strung together with plastic “string” and attached to the portion of the strap upper that covers the instep. This ornamentation substantially obscures the underlying strap upper and is considered external surface area. The second upper component consists of a rubber or plastics ankle strap that is attached to the instep component and features a conventional buckle closure on the lateral side which helps secure the sandal to the wearer’s foot. The upper is considered rubber or plastics for tariff classification purposes.
The applicable subheading for the women’s thong sandal, style “Disc” will be 6402.99.3165, 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: other: other: for women: other. The rate of duty will be 6 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division