CLA-2-64:OT:RR:NC:N4:447
Mr. Ashok Sadhwani
2815 Military Avenue
Los Angeles, CA 90064
RE: The tariff classification of footwear from Philippines
Dear Mr. Sadhwani:
In your letter dated July 29, 2009 you requested a tariff classification ruling on behalf of Tiki Totes and Bags for three sandals.
You have submitted three samples with no identifying style names or numbers. The shoes are all women’s open toe/heel thong sandals with outer soles of rubber/plastics. The upper straps are composed of what you identify as “cultured pearls,” “coco beads (made from coconut shell)” and “silk fabric with glass beads.”
The applicable subheading for the sandals with “cultured pearls” and “coco beads” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the sandal with “silk fabric and glass beads” will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: footwear with open toes or open heels, other. The rate of duty will be 37.5 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 Richard Foley at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division