The tariff classification of footwear from China

NY L81438 December 14, 2004 CLA-2-64:RR:NC:SP:247 L81438 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Avenue Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated December 7, 2004, on behalf of Payless ShoeSource Worldwide, you requested a tariff classification ruling for a flip-flop type toe-thong sandal. The submitted half pair footwear sample is identified as style “SpongeBob SquarePants” Thong Sandal, Lot No. 36545. This open-toe, open-heel toe-thong sandal has a unit molded rubber/plastic material “Y” configured upper, the strap ends of which penetrates and are secured into an EVA plastic sole. We note that this flip-flop type sandal also has a thin, separately applied plastic material “insole“ bearing, as you indicate, a “hologram” of the SpongeBob SquarePants character. The presence of a separate insole that is made of a distinctly different plastic material component, applied on top of the EVA plastic bottom/sole by cementing and even in this instance, a line of stitching, is deemed to exclude this sandal from classification as ”zoris.” The applicable subheading for the “SpongeBob SquarePants” Thong Sandal, Lot No. 36545, 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. We note that the submitted sandal is not marked with the country of origin. Therefore, if imported as is, the sandals will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandals will 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.” We are returning the sample as you 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