CLA-2-95:OT:RR:NC:4:424
Mr. Damian V. Duguid
Fitflop USA LLC
10 Bank Street, Suite 1191
White Plains, NY 10606
RE: The tariff classification of footwear from Vietnam
Dear Mr. Duguid:
In your letters dated October 27, 2014 and January 14, 2015, you requested a tariff classification ruling.
The submitted sample identified as style # 511, “Surfa” is a women’s open toe/open heel, below-the-ankle sandal. The “Y” shaped strap upper consists of 95 percent cotton and a nylon thong which goes between the first and second toes. You have provided a laboratory report from Satra Technology who conducted ISO test 20871 to determine the durability and strength of the textile of the outer sole. The laboratory results revealed that the textile sole components do meet the durability standard and therefore will be classified in Heading 6405, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for style # 511, “Surfa” will be 6405.20.3060, HTSUS, which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women. The rate of duty will be 7.5 percent ad valorem.
Please note the submitted samples does 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."
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/.
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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division