The tariff classification of footwear from China

N046819 December 19, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 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 8, 2008 you requested a classification ruling on behalf of Payless ShoeSource Inc., for a ladies open toe/heel, thong sandal identified as American Eagle Red Michael Eco-Thong (Lot No. 68357). The outer sole and upper is rubber/plastics. The upper is decorated with a small star-shaped flower ornament of rubber/plastics. Your inquiry concerns the tariff classification treatment of the flower ornament. Specifically, is the flower treated as ornamentation, a named example of accessories or reinforcements in Chapter 64 Note 4(a), Harmonized Tariff Schedule of the United States, (HTSUS), or disregarded entirely as “loosely attached appurtenances.” In determining whether or not an item is a loosely attached appurtenance, (LAA), among other things, we look to see if it is loosely attached (i.e. secured by minimal stitching or a single rivet or tack), if it is not functional (added only for its decorative qualities) and if it can be removed without making the shoe unserviceable. Unserviceable is interpreted to mean incapable of being used or unfit for use. LAA must be purely decorative, not functional no matter how minor or non-essential. An appurtenance must be secured by minimal stitching (one or two stitches), tacking or a single rivet. Removal must not result in excessive holes rendering upper unserviceable. LAAs are generally not measurable in any objective way (tassels, pom-poms) Examples of LAAs are textile flowers, fabric bows secured with minimal (one or two) stitching or a single rivet or tack, pom-poms, non-functional three-dimensional buttons and tassels. Sequins, beads, buckles, studs, decorative rivets, sewn down flowers or bows, imitation jewels, rhinestones, shells, wooden decorations etc. are generally accessories or reinforcements. The ornamental flower is, essentially, two dimensional and capable of being measured objectively. The flower is accessories or reinforcements. The applicable subheading for American Eagle Red Michael Eco-Thong (Lot No. 68357) will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: other, for women. The duty rate will be 6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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