CLA-2-64:OT:RR:NC:N4:447
Mr. Jeff Thayer
Triple T Trading, Ltd.
6026 31st Avenue, NE
Marysville, WA 98271
RE: The tariff classification of footwear from China
Dear Mr. Thayer:
In your letter dated December 13, 2013 you requested a tariff classification ruling.
The submitted half-pair sample identified as “sample 3,” is a men’s “flip-flop” thong sandal with a nylon textile material V-shaped strap upper and a foamed rubber or plastics sole. The outer sole has a thin layer of textile material applied to it that does not appear to have the strength or durability of a textile outer sole, therefore the sandal is considered to have an outer sole of rubber or plastics. The upper is not attached to the sole with plugs that penetrate the outer sole. You provided an F.O.B. value not over $3.00/pair and suggest classification under subheading 6404.19.4730, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; footwear with outer soles of rubber or plastics and uppers of textile materials, valued not over $3.00/pair. We agree with this suggested classification to the 6th digit only since there is no value issue involved with the classification of this sandal.
The applicable subheading for the men’s flip-flop thong sandal identified as “sample 3” will be 6404.19.3730, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for men. The rate of duty will be 12.5% 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 sample is not properly 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Gwenn Klein-Kirschner
Acting Director
National Commodity Specialist Division