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NY N021160




January 9, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.4040, 6404.19.3560

Ms. Jeannine Greener
Eddie Bauer, Inc.
10401 NE 8th Street, Suite 500
Bellevue, WA 98004

RE: The tariff classification of footwear from China

Dear Ms. Greener:

In your letter dated December 18, 2007 you requested a tariff classification ruling for four submitted half pair samples of open-toe, open-heel slip-on sandals, two for men and two for women. The sandals are identified as Item #019-1407, a men’s “Sport Slide,” Item #019-1408, a men’s “Active Thong Sandal,” Item #020-3202, a women’s “Diamond Jacquard Flip Flop” and Item #020-3115, a women’s “Active Flip Flop.”

Item #019-1407 “Sport Slide” and Item #019-1408 “Active Thong Sandal” both have uppers of predominately rubber/plastics materials with pieced in textile fabric panels and textile edgings. You state in your letter that woven textile materials account for 12% and rubber/plastics account for 88% of the external surface of the upper on both these sandals. The sandals also have outer soles of rubber/plastic. Based on your stated external surface area upper material percentage measurements, your suggested classification under HTS subheading 6402.99.3145 is incorrect. Both these sandals have an upper with an external surface area that is not over 90% rubber or plastics (including accessories or reinforcements) and so they will be classified elsewhere.

The applicable subheading for the men’s sandals, identified as Item #019-1407 “Sport Slide” and Item #019-1408 “Active Thong Sandal,” will be 6402.99.4040, 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 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 (including accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

Item #020-3202 “Diamond Jacquard Flip Flop” and Item #020-3115 “Active Flip Flop” are both women’s sandals with predominately textile material “V” configured strap uppers with toe-thongs and rubber/plastic outer soles.

The applicable subheading for the women’s sandals, identified as Item #020-3202 “Diamond Jacquard Flip-Flop” and Item #020-3115 “Active Flip Flop,” will be 6404.19.3560, 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 predominately 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.

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 samples are 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 samples 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,

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