The tariff classification of footwear from Brazil

N258014 November 10, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165; 6405.90.9000 Ms. Elizabeth T. 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 October 7, 2014, you requested a tariff classification ruling on behalf of Alpargatus USA DBA Havaianas. As requested the samples are being returned. The instant samples, identified as Havaianas brand, Logo Metallic # 4127244, SL Hardware # 4123445, and Slim Metal Mesh w/Charm # 4128069, are open-toe/open-heel flip-flop thong sandals. All have rubber or plastics “Y” or “V” shaped strap uppers with thongs between the first and second toes and assembled to foamed rubber or plastics outer soles by plugs. The outer soles were measured and are not approximately uniform in thickness. The external surface area of the uppers of the Logo Metallic # 4127244 and SL Hardware # 4123445 styles would be more than 90 percent rubber or plastics. The SL Hardware # 4123445 has several spaced metal ornaments each secured in place to the upper by a single rivet. The metal ornaments are considered loosely attached appurtenances and are excluded from the external surface area of the upper calculation. The upper would still be considered “one piece molded.” The Logo Metallic # 4127244 features an ornamental metal piece of the company logo along one strap which is secured in place by three rivets. As the ornament is attached with three rivets, it is not considered a loosely attached appurtenance and the upper would not be considered “one piece molded.” The Slim Metal Mesh w/Charm # 4128069 upper straps are covered with securely attached metal mesh. You have not provided any external surface area upper (ESAU) material measurements, but based on visual estimates, we were able to determine that the shoe has uppers predominately of materials other than leather, textiles or rubber/plastics (i.e., metal). You suggest the Logo Metallic # 4127244, SL Hardware # 4123445 and Slim Metal Mesh w/Charm # 4128069 sandals be classified under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for zori footwear. We disagree with this suggested classification as the sandals are not “zoris” footwear as defined in Treasury Decision (T.D.) 93-88, “Footwear Definitions” dated October 25, 1993. “Zori” footwear must have outer soles which are approximately uniform in thickness, i.e. the thickest point is neither more than 3/8 inch thicker than the thinnest point nor more than 35 percent thicker than the thinnest point. All three styles do not have outer soles that are approximately uniform. In addition, the uppers of the Logo Metallic # 4127244 and the Slim Metal Mesh w/Charm # 4128069 styles would not be considered rubber or plastics molded in one piece. The applicable subheading for Logo Metallic # 4127244 and SL Hardware # 4123445 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (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 men: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for Slim Metal Mesh w/Charm # 4128069 will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The rate of duty will be 12.5 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/. Please note the submitted samples do not meet the country of origin marking requirements of 19 U.S.C. 1304. 19 C.F.R. 134.11 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.” The placement of the country of origin under the strap, in especially small typeset, in non-contrasting color, and very closely situated to foreign writing, is not considered legible or conspicuous. The country of origin writing on the hang tag is too small and sometimes covered by another label. Also, the country of origin label on the outer sole of one of the shoes (both shoes must be marked) is not securely attached. Accordingly, the footwear would be considered not legally marked. 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 Director National Commodity Specialist Division