CLA-2-64:OT:RR:NC:N4:447
Mr. Joel Schwartz
Great China Empire, Ltd.
1385 Broadway
New York, NY 10018
RE: The tariff classification of sandals from China
Dear Mr. Schwartz:
In your letter dated April 14, 2011, you requested a tariff classification ruling.
The sample identified as style YX5117 is a child’s open toe/open heel sandal. The flat outer sole is a single piece of foamed rubber/plastic, approximately uniform in thickness, and cut in the shape of a footprint. The molded PVC upper is a single piece that is secured by plugs to the rubber/plastic outer sole on either side of the foot and between the first and second toes. Portions of the upper form an adjustable heel strap and a side closure that secures the shoe to the foot. You suggest classification in subheading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for Zori footwear. As style YX5117 does not possess the typical characteristics of a Zori described in T.D. 93-88, specifically a “V’,“X”, or “Y” shaped upper, and with a plug that secures the upper to the outer sole at the end of each strap, it will be classified elsewhere.
The applicable subheading for style YX5117 will be 6402.99.2790, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: sandals and similar footwear of plastics, produced in one piece by molding: other. The rate of duty will be 3 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 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