The tariff classification of footwear from Brazil

N243758 August 1, 2013 CLA-2-64 OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Elizabeth Weinzierl-Gutmann Savino Del Bene U.S.A., Inc. 149-10 183rd Street Jamaica, NY 11413 RE: The tariff classification of footwear from Brazil Dear Ms. Weinzierl-Gutmann: In your letter dated July 3, 2013 you requested a tariff classification ruling on behalf of your client, Alpargatas USA, Inc. The submitted sample identified as style number 4123276, is a women’s open toe/open heel “flip-flop” thong sandal with a rubber or plastics outer sole. The rubber or plastics one-piece upper forms an “O” as the result of an ankle strap which features a slide closure on its lateral side. The upper also has a thong which goes between the first and second toes. 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.” The applicable subheading for the women’s thong sandal identified as style number 4123276 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