CLA-2-64:OT:RR:NC:N4:447
Mr. Denni Awana
Inter-Orient Services
1455 Monterey Pass Road #205
Monterey Park, CA 91754
RE: The tariff classification of footwear from China
Dear Mr. Awana:
In your letter dated January 12, 2011, you requested a tariff classification ruling on behalf of Fortune Footwear Inc., New York, NY.
A sample of a woman’s open toe/open heel sandal was submitted and identified as style # BE10-1546/10059BE. The upper is comprised of a single rubber/plastics strap with a hook and loop closure across the instep. An ornamental butterfly made from the same material is sewn to the upper. The foot bed is lined with suede and the contoured midsole is made of cork. The outer sole is rubber/plastics.
The applicable subheading for the sandal, style # BE10-1546/10059BE, will be 6402.99.2560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics: which does not cover the ankle: in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements): which does not have a foxing-like band: which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather: and which is made on a base or platform of cork: for women. 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 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.
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