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 > 2008 NY Rulings > NY N022349 - NY N022435 > NY N022435

Previous Ruling Next Ruling
NY N022435

February 6, 2008



TARIFF NO.: 6402.99.3165

Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of footwear from China

Dear Ms. Fox:

In your letter dated January 18, 2008, on behalf of Nine West, Inc., you requested a tariff classification ruling for a footwear item identified as style name “Poolparty.”

The submitted sample is a women’s slip-on clog-like sandal with a closed toe and open heel, and with an upper and outer sole of rubber or plastics. The sandal is constructed with a unit molded rubber/plastic upper/outer sole shell-like component in combination with a separately produced and molded ethyl vinyl acetate (EVA) plastic platform footbed component. Together, the two separately molded pieces form the necessary and integral parts of the completed shoe, which is unserviceable without all its component pieces being present. Therefore, your suggested classification for this clog-like sandal under 6402.99.2760 (HTSUS), as sandals and similar footwear of plastics, produced in one piece by molding, is not applicable.

The applicable subheading for the women’s shoe, style name “Poolparty,” 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 or 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."

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: