CLA-2-64:RR:NC:247: M84910
Mr. Peter D. Alberdi
A. J. Arango, Inc.
1516 E. 8th Avenue
Tampa, FL 33605
RE: The tariff classification of footwear from Peru.
Dear Mr. Alberdi:
In your letter dated July 10, 2006, you requested a tariff classification ruling for a thong sandal. The outer sole is rubber/plastics and the upper is composed of a leather toe strap, a decorative metal chain and leather straps that wrap around the ankle and lower leg. You have not provided an external surface area measurement for the component materials that comprise the upper. However, a visual examination indicates that the predominant material of the upper is leather. You have also not provided a value or style number for the submitted sample. You inquiry concerns the eligibility of this sandal for duty-free entry under the Andean Trade and Promotion Drug Eradication Act (ATPDEA).
Duty free treatment is extended to articles, including footwear, if the requirements of Andean Trade Preference Act (ATPA) are met. Specifically, the footwear must be directly imported into the U.S. from a beneficiary country, AND not less than 35 percent of appraised value of the article (materials and processing) is produced in one or more beneficiary country. Such goods shall be designated in the “Special” subcolumn following the rate of duty of “Free” by the symbol “J+” in parentheses.
The applicable subheading for the sandal is dictated by whether, or not, the value is over $2.50/pair. If the value is not over $2.50/pair the applicable subheading will be 6403.99.75, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather: other; not covering the ankle, other, for other persons, valued not over $2.50/pair. The general rate of duty will be 7% ad valorem. If the value is over $2.50/pair, the applicable subheading for the sandal will be 6403.99.90 (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather: other; not covering the ankle, other, for other persons, valued over $2.50/pair. The general rate of duty will be 10 percent ad valorem. Both subheadings 6403.99.75 and 6403.99.90 are designated in the “Special: subcolumn following the rate of duty of “Free” by the symbol J+ in parentheses. Accordingly, the sandals will be subject to a Free rate of duty providing the requirements of ATPA are met.
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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division