The tariff classification of footwear from China

N280122 November 4, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, #200 Philadelphia, PA 19112 RE: The tariff classification of footwear from China Dear Mr. Stinson: In your letter dated September 23, 2016 you requested a tariff classification ruling on behalf of Rite Aid. The submitted sample is being returned to you, as requested. The instant sample, described as Women’s Starfish Flip Flop - Rite Aid Item # 9040974, is a woman’s open-toe, open-heel, flip-flop, thong sandal. The upper consists of a “Y” shaped upper with a thong that goes between the first and second toes and made from 100 percent polyvinyl chloride. Secured in place by a single rivet to the center of the thong, is a metal and crystal starfish shaped ornament. The starfish shaped ornament is considered to be a loosely attached appurtenance and is excluded from the external surface area of the upper calculation. The outer sole is stated to be made from 100 percent polyether silicone oil. This style has a separately applied insole made from 100 percent polyurethane with textile stitching. We disagree with your suggested classification of the Women’s Starfish Flip Flop Rite Aid Item # 9040974 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). The sandal is not “zoris” footwear as it does not meet all of the requirements as defined in Treasury Decision (T.D.) 93-88, “Footwear Definitions” dated October 25, 1993, which states in pertinent part; A “Zori” must not have a separate insole. The instant sandal has a separately attached insole and will be classified elsewhere. The applicable subheading for Women’s Starfish Flip Flop Rite Aid Item # 9040974 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. 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 https://hts.usitc.gov/current. 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 stace.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division