The tariff classification of footwear from China

N193257 December 8, 2011 CLA-2-64 OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Tom Gould Tom Gould Customs Consulting, Inc. 3807 W. Sierra Hwy., Suite 6 PMB 4617 Acton, CA 93510-1256 RE: The tariff classification of footwear from China Dear Mr. Gould: In your letter dated November 11, 2011 you requested a tariff classification ruling on behalf of your client, Deckers Outdoor Corporation. The submitted sample identified as style name “Ibiza,” is a pair of open toe/heel “flip-flop” thong sandals with rubber or plastics outer soles. The rubber or plastics uppers have straps which form an “O” and thongs which are secured to the soles by means of plugs which penetrate the outer soles. You suggest that these sandals be classified under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). We disagree with this suggested classification. The sandals are not “zoris” footwear as the uppers do not meet all of the requirements as defined in Treasury Decision (T.D.) 93-88, “Footwear Definitions” dated October 25, 1993, which states in pertinent part; A “Zori” must have upper straps which form a “V’ or “Y” and a thong which goes between the first and second toes or has straps which form an “X.” The applicable subheading for the thong sandal identified as style name “Ibiza” will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or a foxing-like band and not protective; other: other: other: for women: other. 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