United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N019617 - NY N019721 > NY N019702

Previous Ruling Next Ruling
NY N019702




December 3, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.3165

Mr. Fernando Ramos
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020-1196

RE: The tariff classification of footwear from China

Dear Mr. Ramos:

In your letter dated November 8, 2007 you requested a tariff classification ruling.

The submitted sample, identified as style PP 1056898 “Rhinestone Butterfly Flip Flop,” is a women’s open-toe, open-heel slip-on sandal with a functionally stitched rubber/plastic material upper consisting of flat, 3/8-inch wide “V” configured straps and a toe-thong, the ends of which penetrate and are secured under a rubber/plastic footbed insole. The sandal also has a three-dimensional brooch-like butterfly shaped ornament that features unsecured and widespread metal wings with sparkling cut glass stones, and which is attached to the upper straps at a single central point by a metal prong. The metal butterfly ornament is a “loosely attached appurtenance” for footwear classification purposes and is excluded from all external surface area upper (ESAU) material measurements. The sandal has a rubber/plastic outer sole.

The applicable subheading for this sandal, identified as style PP 1056898 “Rhinestone Butterfly Flip Flop,” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area is over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% 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 sample is not marked with the country of origin. Therefore, if imported as is, the footwear 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."

We are returning the sample as you requested.

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,

Previous Ruling Next Ruling

See also: