The tariff classification of footwear from China

N170361 August 23, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Maria E. Celis Neville Peterson LLP 17 State Street - 19th Floor New York, NY 10004 RE: The tariff classification of footwear from China Dear Ms. Celis: In your letter dated June 7, 2011, you requested a tariff classification ruling on behalf of ESNY Division of Totes-Isotoner Corporation, Cincinnati, Ohio. The submitted sample identified as style 9J316-A is a ladies thong sandal with a “y” or “v” shaped strap upper that is a single molded piece of rubber or plastic. The upper features ornamentation which we have determined to be a loosely attached appurtenance and not included in the calculation of the external surface area of the upper. The upper is secured to the rubber or plastic outer sole by plugs. The sample was forwarded to the Customs and Border Protection laboratory for analysis. Measurements taken of the sole found the thickest point to be approximately 0.69-inch and the thinnest measured 0.45-inch. You suggest classification of the item as a “Zori” under 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS). In TD 93-88, dated October 25, 1993, certain “Footwear Definitions” were published to provide some guidelines used by Customs to classify footwear under Chapter 64 of the HTSUS. The standard characteristics of a “Zori” include an upper, which is a single molded piece of rubber/plastic; the upper either has straps (segments) which form a “V” or “Y” and a thong which goes between the first and second toes or has straps (segments) which form an “X”; a rubber/plastic outsole that is less than 2 inches thick at its thickest point; the outsole must not have a separate insole and the outsole is approximately uniform in thickness, i.e., the thickest point is neither more than 3/8-inch thicker than the thinnest point nor more than 35 percent thicker than the thinnest point. According to the laboratory analysis, the thickest part of the sandal is not more than 3/8-inch thicker than the thinnest point; however, the thickest part of the sandal is 54.5 percent thicker than the thinnest point. Style 9J316-A does not exhibit all of the essential characteristics noted in the Treasury Decision as it cannot be described as being approximately uniform in thickness. It cannot be considered a “Zori” and will be classified elsewhere. The applicable subheading for style 9J316-A will be 6402.99.3165, 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. 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