The tariff classification of footwear from Hong Kong

N265945 July 20, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Carol Roberston Carmichael International Service 533 Glendale Blvd. Los Angeles, CA 90026 RE: The tariff classification of footwear from Hong Kong Dear Ms. Robertson: In your letter dated June 2, 2015, you requested a tariff classification ruling on behalf of Renaissance, Matthews, NC. A sample of a Link-Itz brand “Build Your Own Shoe Kit” was submitted with your letter. Additional information was obtained via electronic mail submission. The subject of the ruling is a box containing all of the components necessary to assemble a pair of children’s sandals including two outsoles, four inner soles, forty-eight links, two toe posts, six accessories, four closure caps, and one style guide. Additional links are sold separately. The product will be sold to children three years of age, or older, in sizes small, medium, and large, corresponding to actual shoe sizes (12/13), (1/2), and (3/4). The shoe components are made by a footwear manufacturer out of durable pvc and will be sold for $24.99 retail. You suggest classification in 9503.00.0073, Harmonized Schedule of the United States (HTSUS), the provision for tricycles, scooters, pedal cars and similar wheeled toys,…dolls, other toys… puzzles of all kinds: parts and accessories thereof…”children’s products. In your request you suggest that the “Build Your Own Shoe Kit” should be properly classified as a toy. However, we disagree with your proposed classification as the sandal is functional footwear imported in an unfinished/unassembled state. The sample was examined and, with a good amount of dexterity and ingenuity, a pair of sandals with “Y” –shaped straps and heel straps were made. With or without the heel straps, the finished footwear is substantial, not flimsy, and can be used for years to come. CBP has previously addressed characteristics of “toy footwear” versus “traditional footwear” with the size, design and construction being relevant considerations when making a determination. In HQ 961987, dated November 15, 1999, CBP stated that toy footwear is 1) not available in assorted sizes; 2) unsuitable for any form of practical use; and 3) made of a flimsy construction. However, you stated that the instant sandals will be sold in three different sizes of soles, be manufactured by a footwear manufacturer, and that they are suitable for practical use once assembled. The sandals’ substantial construction are at least as durable as flip flops or similar footwear sold at the same price point. CBP also has previously classified modular footwear, footwear that is assembled by the consumer, in Chapter 64 as “traditional footwear.” Therefore classification in Chapter 95 is precluded. The applicable subheading for the “Build Your Own Shoe Kit” 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 percent 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. 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, Gwenn Klein Kirschner Director National Commodity Specialist Division