CLA-2-64:OT:RR:NC:N4:447
Mr. William J. Maloney
Rode & Qualey
55 West 39th Street
New York, NY 10018
RE: The tariff classification of footwear from China
Dear Mr. Maloney:
In your letter dated December 18, 2013 you requested a tariff classification ruling for two styles of flip-flop thong sandals on behalf of your client, Deckers Outdoor Corporation.
The submitted sample identified as style “Triple Ring”, is a women’s open-toe/open-heel flip-flop thong sandal. The “Y” shaped strap upper consists of a single molded piece of rubber or plastics and a thong which goes between the first and second toes. The upper straps and thong are assembled to the sole by plugs which penetrate the outer sole. The foamed rubber or plastics sole is approximately uniform in thickness, is less than two inches thick and does not have a separate insole.
The applicable subheading for the women’s thong sandal identified as style “Triple Ring” 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/.
In reference to the submitted sample identified as style “Swoop,” you have chosen to withdraw your request for a classification ruling of this item at this time. You will have the opportunity to resubmit this request at a later date should you choose to.
The submitted sample identified as style “Triple Ring” 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division