The tariff classification of flip flop ornamentation from China

N319862 July 2, 2021 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Sunny Yang Porter Wright Morris & Arthur LLP 6 PPG Place Pittsburgh, PA 15222 RE: The tariff classification of flip flop ornamentation from China Dear Ms. Yang: In your original letter received on January 25, 2021, and your follow up letter, dated June 4, 2021, you requested a tariff classification ruling on behalf of your client, Flipping Blings, LLC. Samples were submitted with your request. The samples will be retained for training purposes. Item 1, described as a “Bling Maker™,” is an assembled configuration of hook-and-loop fasteners available in two different designs. Both configurations are designed to be wrapped around the thong of a flip flop and used with interchangeable “Bling” to decorate the flip flop as part of the Flipping Bling™ system. The hook-and-loop fasteners are composed of 100 percent nylon textile material. Design A consists of four rectangular hook-and-loop fasteners assembled together. Two of the fasteners, measuring 1¾ inches in length by ? inches in width are sewn together around the edges with the loop sides facing out. Sandwiched between these two pieces and extending from the edges at a 90 degree angle are two longer hook-and-loop straps measuring 3 inches in length by ? inches in width. Design B consists of two round hook-and-loop fasteners measuring 1? inches in diameter sewn together around the edges with the loop sides facing out. Extending from the round fasteners are two hook-and-loop straps measuring 3 inches in length by ? inches in width. You state that both designs of the Bling Maker™ are sold together. Item 2, described as “Bling,” is interchangeable ornamentation for a flip flop and is available in four different designs. Each “Bling” contains a hook-and-loop fastener glued to the back, which attaches to the “Bling Maker™” as part of the “Flipping Bling™” system. The first design, referred to as “I Dream Of Jeansi,” is composed of 60 percent polyester and 40 percent cotton textile material. It measures 3½ inches in length by 2½ inches in width. The item features a rhinestone and two silver studs glued on a fringed denim band. Glued to the back of the band and fringe is nonwoven felt fabric of 100 percent polyester. The second design, referred to as “Your Silver Lining,” is composed of 100 percent polyester narrow woven fabric. The 3 inch diameter decoration consists of three rows of folded black and silver narrow woven fabric measuring ½ inch in length by 3/8 inch in width sewn to a 100 percent polyester nonwoven felt fabric backing. The item features an acrylic rhinestone glued at the center. The third design, referred to as “Emerald Jewel,” is an embroided butterfly measuring 2? inches in length by 2 inches in width and is composed of 100 percent polyester thread dyed green and black with polyvinyl chloride (PVC) and acrylic sequins and beads. The fourth design, referred to as “Let Freedom Ring,” is a bow measuring 3? inches in length by 2 inches in width and is composed of 100 percent polyester woven printed fabric. The bow features a red, white, and blue patriotic design with an embossed red vinyl center band with six acrylic rhinestones on both sides. You state that each “Bling” design is sold as a pair. You have suggested that the “Bling Maker ™” and the “Bling” should be classified as footwear accessories under Chapter 64 of the Harmonized Tariff Schedule of the United States, (HTSUS). While heading 6404, HTSUS, provides for parts of footwear, shoe ornaments are specifically excluded from the heading and would not be classified in Chapter 64 of the HTSUS. The applicable subheading for the “Bling Maker™” and the “Bling” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the 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 Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division