The tariff classification of footwear from China

NY I85907 September 23, 2002 CLA-2-64:RR:NC:TA:347 I85907 CATEGORY: Classification TARIFF NO.: 6402.20.00 ; 6402.99.18 ; 6404.19.35 Ms. Louisa Fang Fiesta International Corp. 19817 Avenida Deseo Walnut, CA 91789 RE: The tariff classification of footwear from China Dear Ms. Fang: In your letter dated September 6, 2002 you requested a tariff classification ruling. You have submitted six half pair samples of ladies slip-on type open-toe, open-heel sandals. The sandals are identified and described below as follows: Item No. 331 – A one piece molded plastic, Y-configured strap upper, toe thong sandal with straps, the ends of which penetrate and are secured into a flat rubber/plastic sole by plugs. This one-piece molded plastic upper sandal is considered a “zori” for footwear classification purposes. It also features a loosely glued-on textile material flower ornament over the toes, which will be considered a “loosely attached appurtenance” and as such, excluded from all upper surface area measurements. Item No. 332 – A toe-thong sandal with an upper consisting of a tubular transparent plastic strap that has a chain of golden colored plastic beads inside it. The toe thong portion of this upper is a separate piece of clear vinyl plastic, which is looped over and wraps around the plastic tubular side straps. The sandal bottom consists of a two color stacked rubber/plastic sole penetrated by plugs. Item No. 333 – A toe-thong sandal with a Y-configured strap upper. The external surface area of the upper’s straps consists of braided plastic imitation straw-like material strips. Our measurements indicate that the individual plastic strips, which are folded repeatedly along their lengths and crimped, are approximately 3 mm in apparent width. HTS heading 5404 provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm to be considered a man-made fiber. Therefore, in as much as the individual polypropylene strips comprising the woven external surface material of this sandal are well under 5mm in width, this sandal is considered to have a textile material upper. The sandal has a flat, ½-inch thick EVA plastic bottom/sole. Item No. 334 – A toe thong sandal with an upper consisting of three separate tubular plastic straps that penetrate and are secured under a separate woven straw insole. The separate toe tong piece, which is also incased in clear plastic tubing is looped over and holds the side straps in place. The sandal has a flat, ½-inch thick EVA plastic bottom/sole. Item No. 335 - A toe thong sandal with an upper consisting of two flat, denim design embossed plastic material straps with functional stitching. The straps are approximately ¼-inch wide and the ends penetrate and are secured under a separate woven straw insole. The two Y-configured straps are sewn together in front to form a thong strap that fits between the toes. The sandal has a flat, ½-inch thick EVA plastic bottom/sole. Item No.336 – A strap sandal consisting of four crisscrossing flat, denim design embossed plastic material straps with functional stitching. The straps are approximately ½-inch wide and the ends penetrate and are secured under a separate plastic material insole. The sandal has an EVA plastic bottom/sole. The applicable subheading for the one piece molded plastic upper sandal, identified as Item No. 331, will be 6402.20.00, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for the four sandals identified as Item Nos. 332, 334, 335 and 336 will be 6402.99.18, HTS, which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. The applicable subheading for the sandal identified as Item No. 333, will be 6404.19.35, HTS, 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 is not designed to be a protection against water, oil, or cold or inclement weather; 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. 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, National Commodity Specialist Division