The tariff classification of footwear from China

N209977 April 9, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Joel Schwartz Great China Empire, Ltd. 1385 Broadway, 21st Floor New York, NY 10018 RE: The tariff classification of footwear from China Dear Mr. Schwartz: In your letter dated March 16, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style RS2C973-1 is a women’s open-toe/heel flip-flop thong sandal. The “V” shaped strap upper consists of a single molded piece of rubber or plastic with decorative plastic glitter glued to its surface. The upper straps and thong are assembled to the sole by plugs which penetrate the outer sole. The foamed rubber or plastics sole is approximately uniform in thickness, is less than two inches thick and does not have a separate insole. You suggest classification under subheading 6402.20.000, 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. Customs has consistently ruled that zori footwear must have all of the characteristics set forth in Treasury Decision (T.D.) 93-88, “Footwear Definitions” dated October 25, 1993. The sandal in question does not meet the second requirement of a zori which states that it must have “an upper which is a single, molded piece of rubber or plastics as the sole.” The decorative plastic glitter which is firmly attached to the upper does not satisfy this requirement, nor does it qualify as a “separate loosely attached ornament” (such as a plastic flower), which is acceptable for the classification of zori footwear. The applicable subheading for the women’s thong sandal, style RS2C973-1 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: 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/. 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, Thomas J. Russo Director National Commodity Specialist Division