CLA-2-64:OT:RR:NC:N3:447
Mr. David Prata
OHL International at CVS Health
Mail Code 1049
1 CVS Dr
Woonsocket, RI 02895
RE: The tariff classification of footwear from China
Dear Mr. Prata:
In your letter dated September 30, 2015 you requested a tariff classification ruling. As requested the samples are being retuned.
You submitted two samples. Item 317982 (Men’s Cushioned Sandals), is a man’s open toe/open heel slip-on sandal. The upper of the sandals is made from polyurethane rubber or plastics material that consists of a single approximately 2½-inch wide adjustable straps with a hook and loop closure over the instep. The edge of the straps are trimmed with a thin strip of textile material, which accounts for less than 10 percent of the external surface area of the upper. It features a textile covered memory foam insole. The outer sole is made from ethyl vinyl acetate (EVA). The sandal is not protective nor does it have a foxing or a foxing-like band.
Item 318873 (Women’s Cushioned Sandals), is a woman’s open toe/open heel slip-on sandal. It is constructed in the same manner as Item 317982 with the exception that the adjustable straps measure approximately 2-inches wide.
The applicable subheading for Item 317982 (Men’s Cushioned Sandals) will be 6402.99.3145, 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: other: other: for men: other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for Item 318873 (Women’s Cushioned Sandals), will be 6402.99.3165, HTSUS, which provides 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: 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division