The tariff classification of footwear from China

NY L84495 May 16, 2005 CLA-2-64:RR:NC:SP:247 L84495 CATEGORY: Classification TARIFF NO.: 6402.20.00 ; 6402.99.18 Ms. Yolanda S. Massey Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of footwear from China Dear Ms. Massey: In your letter dated May 2, 2005 you requested a tariff classification ruling for two types of one-piece molded plastic upper, plastic soled sandals. Style #1169-52M is a blue color “flip flop” open-toe, open-heel sandal. The upper is of one-piece molded plastic consisting of two “V” configured straps with a toe thong, the ends of which penetrate and are secured by plugs into an EVA plastic sole of approximately ½- inch uniform thickness. We consider this molded plastic upper toe-thong sandal to be classifiable as “zoris”. Style #1169-60L is a pink color open-toe, open-heel, slip-on sandal, with a one-piece molded plastic “V” configured strap, toe-thong upper that is assembled by means of plugs to a 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 rubber/plastic sole approximately ¾-inch thick at the front, which features a well defined curved arch that rises about 1-inch off the ground and incorporates a distinct, 2-inch high platform-type heel area. We do not consider this platform heel sandal to be classifiable as “zoris”. We note that without an actual sample, we are unable to offer a classification opinion for your proposed sandal item #1169-60L with “light up feature” on the upper straps. The applicable subheading for the flip flop sandal identified as style #1169-52M 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 sandal identified as style #1169-60L 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