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NY N005264




January 24, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.20.0000

Mr. Pascal Benoist
Mauna Kai Hawaii, Inc.
P.O. Box 791259
Paia, Maui, HI 96779

RE: The tariff classification of footwear from the Philippines.

Dear Mr. Benoist:

In your letter dated January 5, 2007 requested a tariff classification ruling.

The submitted sample identified only as your “Thong Sandal” with no style or item number indicated, is an open-toe, open-heel, flip-flop sandal with a rubber/plastic upper and sole. This slip-on sandal has a one-piece molded rubber/plastics material upper consisting of “V“ shape configured straps with a toe thong, the ends of which penetrate and are secured by plugs into an EVA plastic outsole that is approximately ½-inch thick. We consider this toe-thong sandal to be classifiable as “zoris.”

The applicable subheading for the submitted flip-flop “Thong Sandal” (no style number provided) 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, with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free.

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 marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample sandal you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the sandal does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

We also note that this sandal has the words “Mauna Kai Hawaii” molded into the surface on the plastic straps of the upper. Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning.

In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears.

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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