CLA-2-64:OT:RR:NC:N4:447
Ms. Debbie Bell
Bealls Inc.
1806 38th Ave. East
Bradenton, FL 34208
RE: The tariff classification of sandals from China
Dear Ms. Bell:
In your letter dated September 29, 2010, you requested a tariff classification ruling.
A sample of a ladies thong sandal, style number N66249AY, was submitted with your request. The upper of the sandal consists of four rubber/plastic straps. Two straps are configured in a “V” shape and are secured between the toes and two additional straps crisscross over the top of the foot. Each of the straps is decorated with plastic beads and sequins and secured to a rubber/plastic outer sole.
The applicable subheading for the ladies sandal, style number N66249AY, will be 6402.99.3165, 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: not having a foxing or foxing-like band; not 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 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 sample you have submitted does not appear to be properly marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.
We are unable to give a classification ruling on style number N66249AYGLASS. Customs and Border Protection has decided to seek the views of the World Customs Organization’s Harmonized System Committee regarding footwear with textile outer soles for outdoor use. Although previous published rulings on footwear with textile soles remain in effect, CBP does not intend, at this time, to issue prospective rulings on this type of footwear.
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,
Robert B. Swierupski
Director
National Commodity Specialist Division