The tariff classification of footwear from China

N118460 August 31, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Ms. J. Susan Son Olivia Miller, Inc. 1 West 34th Street, 10th Flr. New York, NY 10001 RE: The tariff classification of footwear from China Dear Ms. Son: In your letter dated August 6, 2010 you requested a tariff classification ruling for women’s thong sandal. The submitted sample identified as Item #QCF021 “Multi Beaded Ankle Wrap,” is an open toe/open heel women’s thong sandal with an outer sole composed of TPR rubber/plastics. You state that the “T” shaped upper is composed of polyurethane (PU) rubber/plastics and features decorative rows of plastic and wooden beads and metal chain, all of which are minimally secured to the upper with a single chain stitch. You claim that these “accessories” are to be treated as “loosely attached appurtenances” (LAAs) since their removal does not render the shoe unserviceable as footwear and consequently, should be excluded in the measurement of the external surface area of the upper. We disagree with your assertion that these accessories should be treated as LAA’s because they are not typical of what LAA’s are. Typical examples of LAAs are floppy 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. They are generally not measurable in any objective way. Conversely, sequins, beads, buckles, studs, decorative rivets, sewn down flowers or bows, imitation jewels, rhinestones, shells, wooden decorations etc. are all accessories or reinforcements. You suggest classification under subheading 6402.99.31, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics. We agree with this suggested classification only to the 6th digit. Note 4(a) to Chapter 64, HTSUS, states in pertinent part that “the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments. However, subheading 6402.99 has an “add-back” provision for accessories or reinforcements when calculating the external surface area of the upper. We consider the ornamental beads and metal chain which adorn the upper of this sandal to be accessories or reinforcements, which when added back into the measurement of the upper, accounts for more than 10 percent of its external surface area. The applicable subheading for Item #QCF021, women’s thong sandal will be 6402.99.4060, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear with open toes or open heels: other: for women. The rate of duty will be 37.5 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division