The tariff classification of footwear from China

NY L82084 February 8, 2005 CLA-2-64:RR:NC:SP:247 82084 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Patty Kittel Target Stores Import Dept. 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of footwear from China Dear Ms, Kittel: In your letter dated January 27, 2005 you requested a tariff classification ruling. The two submitted half pair footwear samples are identified as style “SpongeBob SquarePants” thong sandal, #93/6/1574 and “Spiderman 2” thong sandal, #093/06/1570. Both these open-toe, open-heel toe-thong sandals have a unit molded rubber/plastic material “Y” configured upper, the strap ends of which penetrate and are secured into an EVA plastic sole. We note that these flip-flop type sandals also have a thin, separately applied plastic material “insole“, one bearing a “hologram” of the “SpongeBob SquarePants” character and the other, scenes from the “Spiderman 2” action movie. 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 in both these items, even by some additional stitching, is deemed to exclude these sandals from classification as ”zoris.” The applicable subheading for both the style “SpongeBob SquarePants” sandal #93/6/1574 and the style “Spiderman 2” sandal #093/06/1570 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 sandals are 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 samples 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