The tariff classification of footwear from China

N233198 October 2, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Alice Liu Atico International, Inc. 501 So. Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Ms. Liu: In your letter dated September 10, 2012 you requested a tariff classification ruling. The submitted sample identified as item number A020BA03975, is a women’s open toe/open heel thong sandal with a unit molded EVA rubber or plastics outer sole. The separately attached rubber or plastics strap upper has a thong which goes between the first and second toes and features three large decorative ornaments at the instep, each one attached with minimal (two) stitches. These ornaments are considered “loosely attached appurtenances” and are excluded from the external surface area of the upper. Surrounding each of these ornaments are two rows of smaller plastic beads which are attached with more than minimal stitching and are added back into the external surface area measurement of the upper as accessories or reinforcements. You suggest that the sandal 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 your suggested classification. In order for this item to be considered a zori, it must meet seven requirements defined in Treasury Decision (T.D.) 93-88, “Footwear Definitions” dated October 25, 1993, which states in pertinent part; A “Zori” must have plugs at the end of each upper segment which penetrate all or part of the sole. Additionally, a zori should not have a separate insole which this sandal has. The submitted sample fails to meet these requirements. The applicable subheading for the women’s thong sandal, item number A020BA03975 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: not having a foxing or foxing-like band; not 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