The tariff classification of footwear from China

N243733 July 30, 2013 CLA-2-64 OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Judy Awana Inter Orient Services 1455 Monterey Pass Road, #205 Monterey Park, CA 91754 RE: The tariff classification of footwear from China Dear Ms. Awana: In your letter dated July 1, 2013 you requested a tariff classification ruling on behalf of your client, Fortune Footwear Inc. The submitted sample identified as style number FC76228, is a women’s open toe/open heel “flip-flop” thong sandal with rubber or plastics outer sole. The rubber or plastics upper has straps that form an “O” as the result of an ankle strap which features a conventional buckle closure on its lateral side. The upper also has a thong which goes between the first and second toes and a separately applied insole. You suggest that this 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 this suggested classification. The sandal is not “zoris” footwear as the upper does 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 must not have a separate insole. The applicable subheading for the women’s thong sandal identified as style number FC76228 will be 6402.99.3165, HTSUS, which provides for other 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, Thomas J. Russo Director National Commodity Specialist Division