CLA-2-64:OT:RR:NC:N4:447
Ms. Michelle Fudalik
Wolverine Worldwide, Inc.
191 Spring Street
Lexington, MA 02420-9191
RE: The tariff classification of footwear from China
Dear Ms. Fudalik:
In your letter dated August 13, 2013 you requested a tariff classification ruling.
The submitted half-pair sample identified as stock #JJY49459, is a girl’s thong sandal with a wedge rubber or plastics outer sole. The V-shaped rubber or plastics upper has a thong which goes between the first and second toes but is not attached to the sole by means of plugs (as stated by you) which penetrate all or part of it. Therefore, we disagree with your suggested classification as a “zori” under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the girl’s thong sandal, stock #JJY49459 will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. The rate of duty will be 6% 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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division