CLA-2-64:OT:RR:NC:N3:447
Ms. Sally Gifford
The Adidas Group
1895 J W Foster Blvd
Canton, MA 02021
RE: The tariff classification of footwear from Vietnam
Dear Ms. Gifford:
In your letter dated April 19, 2016, you requested a tariff classification ruling. Your sample will be returned with your request.
The submitted sample, identified as style # AWC78, is a unisex, open-toe/open-heel, flip-flop, thong sandal with a molded foamed rubber or plastic sole. The “V”-shaped strap upper consists of a single-molded piece of rubber or plastics and a thong which goes between the first and second toe. The upper strap and thong are assembled to the sole by plugs which penetrate the outer sole. The top layer of foam has molded bumps on which the user’s foot will rest. The sole is approximately uniform in thickness and does not have a separate insole. You provided an F.O.B. value of $4.60 per pair.
The applicable subheading for style # AWC78 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.
Please note the submitted sample does 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."
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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division