The tariff classification of footwear from China

N188416 November 9, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. John B. Pellegrini McGuire Woods, LLP 1345 Avenue of the Americas, 7th Floor New York, NY 10105-0106 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated October 4, 2011 you requested a tariff classification ruling on behalf of your client, Elan-Polo, Inc. The submitted sample identified as style “Mahalia” is a women’s open-toe/heel thong sandal. The “V” shaped strap upper consists of a single molded piece of rubber or plastics and a thong which goes between the first and second toes. It is secured to the sole with plugs at the end of each strap and thong which penetrate the outer sole. The upper features a plastic “floral” ornament secured to its center by a single rivet, the removal of which would not render the sandal unserviceable as footwear. This decorative ornament is considered a “loosely attached appurtenance” and is excluded from the external surface area measurement of the upper. It does not have a separate insole. You suggest classification under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). We disagree with this suggested classification. On November 17, 1993 Customs published (27 Cust. Bull. & Dec. No.46) certain footwear definitions known as T.D. 93-88 used by Customs import specialists in classifying footwear in Chapter 64, HTSUS. For a sandal to be classified as a “zori,” it must meet seven requirements. You state that the sandal meets all but one of the requirements, i.e. ‘a foamed rubber or plastic sole,’ and question the ambiguity of its language. Customs has consistently interpreted and ruled that the language of this requirement means a “foamed plastic” sole. The sample sandal does not have a foamed plastic sole. The applicable subheading for the women’s sandal identified as style “Mahalia” will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: 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: other: 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/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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