CLA-2-64:OT:RR:NC:N4:447
Mr. Mike Jung
WelcomeMS
850 South Broadway, Suite 306
Los Angeles, CA 90014
RE: The tariff classification of footwear from Vietnam
Dear Mr. Jung:
In your letter dated February 21, 2011 you requested a tariff classification ruling for two styles of thong sandals.
The submitted half-pair sample identified as style “Santorini” is an open toe/heel flip-flop thong sandal with a multi-layered rubber/plastic sole/outer sole and a V-shaped textile material upper.
The submitted half-pair sample identified as style “Valencia” is an open toe/heel espadrille thong sandal with a rubber/plastic outer sole and a V-shaped textile upper. The sandal features a rubber/plastic “wedge heel” and mid-sole covered with plaited textile material.
The applicable subheading for both styles “Santorini” and “Valencia” will be 6404.19.3560, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear with open toes or open heels; not less than 10 percent by weight of rubber or plastics; other: for women. 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division