The tariff classification of footwear from Brazil

N259158 December 8, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Elizabeth T. Weinzierl-Gutmann Savino Del Bene 148-10 183rd Street Jamaica, N.Y 11413 RE: The tariff classification of footwear from Brazil Dear Ms. Weinzierl-Gutmann: In your letters dated November 7, 2014, you requested a tariff classification ruling on behalf of your client Alpargatas USA, Inc. The submitted samples identified as “Kids Max Trend” 4132589, “Slim Candy” 4132594, “Slim Paisage” 4132614, and “Kids Max Planes” 4132562 are children’s open-toe/open-heel flip-flop thong sandals. The “Y” shaped strap uppers consist of single molded pieces of rubber or plastics and thongs which go between the first and second toes. The upper straps and thongs are assembled to the soles by plugs which penetrate the outer soles. The rubber or plastics soles are less than two inches thick however, they are not uniform in thickness. For these styles you suggested classification in 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for “zoris.” “Zori” footwear is defined in T.D. 93-88, dated October 25, 1993. We disagree with your suggested classification. The rubber or plastics outer soles are not approximately uniform in thickness. Measurements taken of the outer soles found the thickest points to be more than 35 percent thicker than the thinnest points. The samples would not be considered “zori” footwear. The applicable subheading for the thong sandals “Kids Max Trend” 4132589, “Slim Candy” 4132594, “Slim Paisage,” 4132614, and “Kids Max Planes” 4132562, will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. The rate of duty will be 6 percent ad valorem. 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 all shoe styles is not securely attached. Additionally, both shoes in the pair need to be marked. Accordingly, the footwear would be considered not legally marked. 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 Director National Commodity Specialist Division