The tariff classification of footwear from Brazil

N258894 November 20, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145; 6402.99.3165; 6402.99.3171 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 submitted samples, identified as Havaianas brand, Kids Monsters # 4130045, Kids Max Cars # 4130297, Top Tred # 4129942 (men’s), High Light # 4001030 (women’s), and Slim Animals # 4103352 (women’s) are open-toe/open-heel flip-flop thong sandals. All styles have rubber or plastics “Y” or “V” shaped strap uppers consisting of a single molded piece of rubber or plastics and a thong which goes between the first and second toes. The upper straps and thong are assembled to the sole by means of plugs which penetrate the rubber or plastics outer sole. The logo “havaianas” has been molded onto the sides of the straps. Kids Monsters # 4130045 foot beds are screen printed with various Monsters Inc. characters and Kids Max Cars # 4130297 with a Lightning McQueen character theme. Slim Animals # 4103352 (women’s) is printed with a cheetah pattern. The outer soles of all five styles were measured and are not approximately uniform in thickness. They do not have separate insoles. You suggest the sandals Kids Monsters # 4130045, Kids Max Cars # 4130297, Top Tred # 4129942 (men’s), High Light # 4001030 (women’s), and Slim Animals # 4103352 (women’s) 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 five styles do not have outer soles that are approximately uniform. The applicable subheading for Top Tred # 4129942 (men’s) will be 6402.99.3145, 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 High Light # 4001030 (women’s) and Slim Animals # 4103352 (women’s) 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 women: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for Kids Monsters # 4130045 and Kids Max Cars # 4130297 will be 6402.99.3171, 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: 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/. 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 four of the shoe styles is not securely attached. Both shoes in each pair must be marked. 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