CLA-2-64:OT:RR:NC:N3:447
Ms. Elizabeth Kessens
Dollar General Corp.
100 Mission Ridge,
Goodlettsville, TN 37072
RE: The tariff classification of footwear from China
Dear Ms. Kessens:
In your letter dated October 20, 2015, you requested a tariff classification ruling. The sample will be returned at your request.
The submitted sample identified as style # 16819301 is a children’s, open toe/open heel, below-the-ankle sandal with an outer sole of rubber or plastics. The “Y” shaped strap upper consists of a molded piece of rubber or plastics and a thong which goes between the first and second toes. It also has an attached elastic heel strap coated with rubber/plastics. The upper straps and thong are assembled to the sole by plugs which penetrate the outer sole. The external surface area of the upper is over 90 percent rubber/plastics. As the upper is constructed in two separate pieces, it is not considered provided in one piece by molding.
The applicable subheading for the style # 16819301 will be 6402.99.3171, 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 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 percent ad valorem.
Please note the submitted sample doesn’t 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