CLA-2-64:OT:RR:NC:N4:447
Ms. Deana Ferron
Phillips Van Heusen Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of footwear from China
Dear Ms. Ferron:
In your letter dated August 23, 2013 you requested a tariff classification ruling for two styles of sandals.
The submitted sample identified as style number 7493190, is a women’s “Zumba” sandal with a rubber or plastics outer sole. The three part upper consists of a textile thong which is attached at one end with a plug that penetrates the outer sole and at the other end to the lateral side of the sole, a rubber or plastics band across the vamp and a rubber or plastics section at the heel. There is a removable textile ribbon that loops through the thong and the heel section which presumably wraps around and ties to the shin of the wearer’s leg. The Interim Footwear Invoice provided by you states that this textile ribbon accounts for 90 percent of the upper. We disagree with this contention. This removable textile ribbon is not included in the external surface area measurement of the upper. However, the textile thong which is part of the upper does account for more than 10 percent of the upper’s external surface area.
The submitted sample identified as style number 7343191, is a women’s “Zumba” sandal with a rubber or plastics outer sole. You provided an Interim Footwear Invoice which states that the two strap upper is 95% rubber or plastics and 5% textile materials. The 5% textile part of the upper is a closure strap attached to its lateral side and covers the wearer’s foot. We disagree that this part accounts for less than 10 percent of the upper’s external surface area.
You suggest in your letter that both sandals should be classified under subheading 6404.19.3960, HTSUS, which states in pertinent part; ‘footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.’ We disagree with this suggested classification. Both sandals have predominantly rubber or plastics uppers.
The applicable subheading for both women’s “Zumba” sandals identified as style numbers 7493190 and 7343191 will be 6402.99.4960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; other: footwear with open toes or open heels; other: 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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division