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NY M80812




February 24, 2006

CLA-2-64:RR:NC:SP:247 M80812

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18; 6402.99.30

Mr. Patrick Fox
VF Outdoor, Inc.
15700 Shoemaker Avenue
Santa Fe Springs, CA 90670

RE: The tariff classification of footwear from China

Dear Mr. Fox:

In your letter dated February 3, 2006 you requested a tariff classification ruling for five submitted samples of open-toe, open-heel sandals, that you state are “casual footwear oriented to the coastal, beach lifestyle.” All five sandals are of the slip-on type and have rubber/plastic strap uppers and rubber/plastic outer soles. The sandals were developed by “Reef,” which you state is one of several footwear and apparel divisions of the parent company, VF Outdoor, Inc. The five submitted sandals are identified and described as follows.

Style “Live Point” (#24617) - A women’s open-toe, open-heel sandal that has a molded rubber/plastic upper with “V” configured straps and a toe-thong, the ends of which are secured into a foamed EVA plastic sole by plugs. The molded rubber/plastic upper straps are only approximately 3/16-inch thick and are reinforced by a separate, cemented together rubber/plastic, yolk-like triangle upper piece that has been added at the point where the straps meet the toe thong. The sandal has a stacked EVA plastic material sole.

Style “Crochet Flowers” (#26647) - A women’s open-toe, open-heel sandal that has a one-piece molded, rubber/plastic upper with “V” configured straps and a toe-thong, the ends of which are secured by plugs that penetrate the sole. The upper also has thirteen crochet, textile flower-like decorations that almost completely cover the underlying rubber/plastic surface area of the upper straps. The numerous textile material flowers, which are attached to the upper by metal rivets, are accessories or reinforcements that, when included, account for much more than 10% of the external surface area of the upper. The sandal has a rubber/plastic material sole consisting of a softer EVA plastic top layer cemented onto a harder rubber/plastic outer layer in contact with the ground.

Style “Little PB” (#24349) – An open-toe, open-heel sandal that has a one-piece molded rubber/plastic upper with “V” configured straps and a toe-thong, the ends of which are secured by plugs that penetrate the sole. The surface area of the upper also features numerous decorative natural sea shells and jewel-like glass (or plastic) accessories that are permanently attached onto the upper by an added layer of solidified, transparent and flexible rubber/plastic cement. The sandal has a rubber/plastic sole.

Style “Live Slide” (#24618) – A women’s open-toe, open-heel sandal that has an upper consisting of a single unit molded, 1-inch wide rubber/plastic vamp strap that crosses over the toes and that also includes a toe-thong. The ends of the strap and toe-thong penetrate and are secured into a stacked EVA plastic material sole.

Style “Krystal” – A women’s open-toe, open-heel sandal with an upper that you describe as “glitter strap.” The sandal has a unit molded rubber/plastic upper with “V” configured straps and a toe-thong, the ends of which are secured by plugs that penetrate the sole. The external surface area of this sandal upper also includes the addition of a cemented-on plastics material, consisting of a woven textile material backing completely covered and obscured by an external “glitter’ coating layer of tiny flat plastic disks. The sandal has a rubber/plastic sole.

The applicable subheading for the three sandals, identified as Style “Live Point” (#24617), Style “Live Slide” (#24618) and Style “Krystal,” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

The applicable subheading for the sandal, identified as Style “Crochet Flowers” (#26647), will be 6402.99.30, HTSUS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics (excluding accessories or reinforcements); which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics, with all accessories or reinforcements included); and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the sandal identified as Style “Little PB” (#24349). Your request for a classification ruling should include an accurate external surface area upper (ESAU) material percentage measurement of all the rubber/plastics materials, glass (if glass jewels and stones) and the natural sea shell material that comprise the upper surface of this sandal (with all accessories or reinforcements included). When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you that pertains to this sample.

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/.

We note that the submitted sample sandals are not marked with the country of origin. Therefore, if imported as is, the sandals will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandals will 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.”

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 Richard Foley at 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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