The tariff classification of footwear from China

N268664 October 5, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165; 6402.99.3171 Mr. David Prata OHL International Mail Code 1049 1 CVS Dr Woonsocket, RI 02895 RE: The tariff classification of footwear from China Dear Mr. Prata: In your letter dated September 10, 2015 you requested a tariff classification ruling for CVS Health. As requested the sample are being returned. CVS Item Number 731690 (Ladies’ PVC Sandal w/Glitter Strap), is a woman’s open toe, open heel, flip-flop thong sandal. It has a Y-shaped strap upper with a thong which goes between the first and second toes made from polyurethane. The “Y” strap features an ornamental layer of plastic “glitter” cemented to a textile backing which completely obscures the uppers’ external surface. Both the upper strap and thong are assembled to the sole by plugs which penetrate the outer sole. The outer sole is stated to be made from polyvinyl chloride (PVC). Measurements taken of the contoured outer sole found the outer sole is not approximately uniform in thickness. CVS Item number 731691 (Women’s EVA Sandal w/ Printed Sock), is an open toe, open heel, slip-on sandal. The molded upper and outer sole are made from ethyl vinyl acetate (EVA) foam. The upper has a Y-shaped strap with a thong which goes between the first and second toes. A separate EVA foam insole with a floral pattern is glued to the top of the outer sole. CVS Item number 953468 (Kids’ EVA Sandal), is an open toe, open heel, flip-flop thong sandal. Both the upper and outer sole are made from ethyl vinyl acetate (EVA) foam. It has Y-shaped strap upper with a thong which goes between the first and second toes. The upper strap and thong are assembled to the sole by plugs which penetrate the outer sole. Measurements taken of the contoured outer sole found the outer sole is not approximately uniform in thickness. You suggest that CVS Item number 731690 (Ladies’ PVC Sandal w/Glitter Strap) and CVS Item number 953468 ( Kids’ EVA Sandal) 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 with this suggested classification. Both sandals are not “zoris” footwear as the outer sole does not meet the requirements as defined in Treasury Decision (T.D.) 93-88, “Footwear Definitions” dated October 25, 1993 which states a “Zori” must have an outer sole which is 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. Additionally, the upper of CVS Item number 731690 (Ladies’ PVC Sandal w/Glitter Strap) is constructed of more than one piece (textile over rubber/plastics). The applicable subheading for CVS Item Number 731690 (Ladies’ PVC Sandal w/Glitter Strap) and CVS Item number 731691 (Women’s EVA Sandal w/ Printed Sock) will be 6402.99.3165, 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 any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for CVS Item number 953468 (Kids’ EVA Sandal) 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 any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division