The tariff classification of footwear from China

NY K84704 April 14, 2004 CLA-2-64:RR:NC:SP:247 K84704 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Genny Fenske Deep See, Inc. 18935 59th Ave. NE Arlington, WA 98223 RE: The tariff classification of footwear from China Dear Ms. Fenske: In your letter dated March 31, 2004 you requested a tariff classification ruling. The submitted half pair sample, identified as a men’s “Plastic Thong Sandal, is an open-toe, open-heel, slip-on sandal with a one-piece molded plastic, Y-shaped, 1-inch wide flat strap configured, toe-thong upper that is assembled by means of plugs, to a molded foam rubber/plastic bottom/sole of non-uniform thickness. The sandal differs from what past Customs footwear rulings and the “Footwear Definitions”-T.D. 93-88, published in the Federal Register, October 27, 1993 as guidelines, have considered a “zori” for footwear classification purposes. The instant sample does not have the flat plastic sole of approximately uniform thickness of a “zori” flip-flop sandal. Instead it has a molded, deep traction grooved bottom/sole approximately 1-inch thick, with a defined and curved arch and there is a very distinct ¼-inch deep, 1-1/2 inch wide channel-like groove situated along the center of the entire sole as it contacts the ground. You state that this sandal will be valued at $1.85 per pair. The applicable subheading for the “Plastic Thong Sandal” as described above (no style number indicated) 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 does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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