The tariff classification of footwear from Taiwan.

NY J88810 October 6, 2003 CLA-2-64: RR: NC: TA: 347 J88810 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue, (4th Floor) New York, NY 10119 RE: The tariff classification of footwear from Taiwan. Dear Ms.Julia: In your letter dated September 12, 2003, you requested a tariff classification ruling. The submitted half pair sample, identified as Style/Item # S04-09-140, is an open-toe, open-heel sandal that does not cover the ankle. The upper consists of, as you state, a single-molded rubber/plastic Y-configured toe-thong strap, the ends of which penetrate and are secured by plugs into a rubber/plastic outsole. The sandal also has a 1 ½-inch plastic high heel that is cemented to the outsole. Although this sandal may have some of the characteristics of a “flip flop/zori,” it is precluded from being classified as one because it does not have a flat bottom of uniform thickness and it has a 1 ½-inch high rubber/plastic spiked heel. In TD 93-88 dated October 25, 1993 certain “Footwear Definitions” were published to provide some guidelines used by Customs to classify footwear under Chapter 64 of the Harmonized Tariff Schedule of the United States. Briefly, some standard characteristics of a “zori” include an outsole, which is a single molded piece of rubber/plastic and is of uniform thickness. As previously pointed out, this sandal has characteristics that are not typical of a “zori” and therefore cannot be classified as such. The applicable subheading for this sandal, identified as Style/Item # S04-09-140, will be 6402.99.18, Harmonized Tariff Schedule of the United States (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 is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. We are returning the sample as 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, National Commodity Specialist Division