The tariff classification footwear from China

N253314 May 27, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171, 6402.99.3145 Mr. John B. Pellegrini McGuire Wood, LLP 1345 Avenue of the Americas Seventh Floor New York, N.Y 10105-0106 RE: The tariff classification footwear from China Dear Mr. Pellegrini: In your letter dated May 8, 2014 you requested a tariff classification ruling on behalf of PVH Corporation. The submitted samples include a children’s sandal Style# 7497 and a man’s sandal Style # XT5690. Style # 7497 is a children’s open toe/open heel sandal with an upper and outer sole of rubber/plastics. The upper is composed of a rubber/plastics forefoot thong strap and a separately attached ankle strap. The upper straps are secured to the sole by means of plugs. Style XT 5690 is an open toe/open heel man’s sandal. The upper is a one-piece rubber molded strap that crosses over itself at the forefoot and encircles the ankle. The front ends are attached to the foamed EVA rubber/plastic outsole by means of plugs. You suggest these items should 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. The sandals are not “zoris” footwear as defined in Treasury Decision (T.D.) 93-88, dated October 25, 1993. Style # 7497 does not have an upper molded in one piece and it has a separately attached ankle strap. Footwear with attached ankle straps are not considered “zoris.” Style XT 5690 has an upper that extends around the ankle and is not in the shape of an X, V, or Y. The applicable subheading for the child’s sandal Style# 7497 will be 6402.99.3171, 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 foxing-like band and not protective: other: other: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the man’s sandal Style # XT 5690 will be 6402.99.3145, Harmonized Tariff Schedule of the United States (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 foxing-like band and not protective: other: other: for men: 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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division