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 N017850 - NY N017955 > NY N017851

Previous Ruling Next Ruling
NY N017851

October 17, 2007



TARIFF NO.: 6404.19.3560

Ms. Doris J. Nolette
UPS Supply Chain Solutions
5202 Tampa West Blvd.
Suite A
Tampa, FL 33634

RE: The tariff classification of footwear from China

Dear Ms. Nolette:

In your letter dated September 24, 2007, on behalf of Lulu Designs, Inc., you requested a tariff classification ruling.

The submitted sample is a women’s sandal identified as “Switchflops™” with no style number indicated. This open-toe, open-heel slip-on sandal has a predominately textile material “V” configured strap upper with a toe-thong, the ends of which penetrate and are secured into an EVA plastic bottom/sole. The sandal upper has, as you state, the added feature of a textile “Velcro” strip that can accommodate various covering changes to the textile material upper straps.

The applicable subheading for the sandal identified as Switchflops™ 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 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 plasticsfor women. 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/.

We note that you have asked if the submitted footwear, which is marked with a permanently applied self adhering plastic label, located on the heal seat on both half pairs of this sandal sample and printed with readily seen, 3/16-inch high lettering to indicate “MADE IN CHINA,” satisfies the country of origin marking requirements.

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.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

The proposed marking of the sandal sample, as described above, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported footwear.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: