CLA-2-64:OT:RR:NC:4:447
Mr. John B. Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas
New York, NY 10105
RE: The tariff classification of footwear from China.
Dear Mr. Pellegrini:
In your letter dated July 16, 2010, you requested a tariff classification ruling on behalf of Payless ShoeSource, Inc. for a child’s zori.
The submitted sample identified as stock no. THLL160, is a child’s open-toe/open-heel sandal. The "Y" shaped strap upper is a single molded piece of rubber or plastic secured to the outer sole by plugs. The rubber/plastics outer sole is made up of two layers, is of uniform thickness, and is less than two inches thick. The top of the sole touching the foot is decorated and does not have a separate insole.
The applicable subheading for the sample identified as stock no. THLL160 will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free. 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division