The tariff classification of footwear from China

NY L88449 November 29, 2005 CLA-2-64:RR:NC:SP:247 L88449 CATEGORY: Classification TARIFF NO.: 6402.20.00 Ms. Diane L. Weinberg Meeks & Sheppard 330 Madison Ave. 39Th Floor New York, NY 10017 RE: The tariff classification of footwear from China Dear Ms. Weinberg: In your letter dated October 28, 2005, on behalf of your client Team Beans, LLC, you requested a tariff classification ruling. The submitted sample is a pair of flip-flop, open-toe, open-heel “zori” sandals, with one-piece molded rubber/plastic “V” configured upper straps, the ends of which are secured to a flat EVA plastic sole by plugs. The pair of “zori” sandals is presented for sale to the buyer/consumer in the format of a flat, egg shaped, oblong tablet-like display piece of foamed EVA plastic, from which the pair of EVA plastic soled sandals is easily punched out for wear. You identify this item by name only as a ”footwear presentation package” and state that the flip-flop sandals will display the name of a major league baseball, football or college sports team. We will presume that the importer is certified to use any trademarks and/or copyrights that may be involved. This “footwear presentation package” in the form of an EVA plastic tablet also contains two key ring cut outs with small metal chains and depicted with team names or logos, that can also be punched out of this same plastic tablet background piece, as one would the pieces in a jigsaw puzzle. The instant item will be considered a composite good and will be classifiable on the basis of HTS, “General Rules of Interpretation,“ GRI 3(b). The “footwear presentation package,” which is composed of a pair of flip-flop sandals and two key rings with chains on a punch-out EVA plastic tablet background piece, is a composite good that is made up of different component parts that are by design, attached to each other and form an inseparable whole when put up for retail sale. Composite goods are classified according to the component that gives them their essential character. Based on factors such as value, size and component use, it is the “zori” sandals that impart the essential character of this composite good. Therefore, the pair of team name “zori” sandals and the matching team name key rings with metal chains, on the plastic punch-out “presentation package” display tablet that contains them, constitutes a composite good, classifiable with the rate applicable to the “zori” sandals. The applicable subheading for the flip-flop “zori” sandals, presented together with matching key rings and chains, identified as a “footwear presentation package”, 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. We note that the submitted “footwear presentation package” item is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, it 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