The tariff classification of footwear from China

N080496 October 27, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Robert Corrado Alba Wheels Up International, Inc. 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Mr. Corrado: In your letter dated October 16, 2009 you requested a tariff classification ruling on behalf of Lindsay Phillips for women’s thong flip flops. The submitted sample, which you identify as “Jordi 5100,” a women’s rubber flip flop with snap ornament, has both a V-shaped upper and outer sole of rubber/plastics. The upper has a “female” half of a single metal snap fitting attached to the vamp, which is intended to accept a plastic decorative ornament, which is fitted with the corresponding “male” half of the snap fitting. It is presumed that given the design of attachment, that several different interchangeable decorative ornaments can be attached to this flip flop. CBP has previously ruled that items such as strips, buttons, pompoms, etc. which are attached to the upper by rivets, gluing, stitching (tacked) at one or two points and which serve as decorations are not to be treated as part of the exterior surface area of the upper if their removal does not render the shoe unserviceable as footwear. It is the opinion of this office that the ornamentation that adorns this particular flip flop is considered to be a “loosely attached appurtenance” and not an “accessory or reinforcement.” The applicable subheading for the submitted sample identified as “Jordi 5100,” imported with one of several different interchangeable ornaments will be 6402.99.3165 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other, for women. The rate of duty will be 6 percent ad valorem. Please note that the submitted flip flop, imported with an interchangeable plastic ornament, meets the definition of composite goods for Customs purposes. The Explanatory Notes for GRI 3(b) define composite goods, in part, as goods consisting of different components, “provided these components are adapted one to the other and are mutually complementary, and that together they form a whole which would not normally be offered for sale in separate parts.” For composite goods, classification is made according to the component, or components taken together, which gives the composite good as a whole its essential character. The flip flop and accompanying interchangeable plastic ornament form a composite good, with the flip flop imparting the essential character.  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