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NY N016357




September 11, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3560

Mr. Jeffrey E. Berman
Chesta Co., Inc.
145 West Columbus Street
Pickerington, OH 43147

RE: The tariff classification of footwear from China

Dear Mr. Berman:

In your letter dated August 24, 2007 you requested a tariff classification ruling.

The submitted sample, identified as item # TCJ-2719 with brand name “Faded Glory,” is a women’s slip-on open-toe, open-heel sandal with a “V” configured strap upper and a toe-thong. You state that the sandal has an upper that is made of a woven plastic polypropylene fabric and that it has a rubber/plastic outsole. We note that the shoe’s upper consists mostly of imitation straw-like material made of flat strips of plastic that are woven and twisted together. Examination of the woven multicolor upper material indicates that the individual synthetic straw-like strips, which are folded repeatedly along their lengths and crimped, have apparent widths that are less than 5 millimeters. Section XI of the Harmonized Tariff Schedule of the United States (HTSUS), Note 1. (g), provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 millimeters to be considered a man-made fiber. Since the individual plastic strips comprising most the upper of this shoe are under 5 millimeters in width, the shoe has an upper of textile for tariff classification purposes.

The applicable subheading for the women’s sandal, item # TCJ-2719 with brand name “Faded Glory,” will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

The submitted sample 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."

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/.

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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