CLA-2-64:RR:NC:SP:247 L83628
Ms. Lyn Antunes
Norman Kreiger, Inc.
921 West Artesia Blvd.
Rancho Dominguez, CA 90220
RE: The tariff classification of footwear from China
Dear Ms. Antunes:
In your letter dated March 24, 2005, on behalf Interpacific Corporation, you requested a tariff classification ruling for three slip-on footwear sample items.
The submitted sample identified as Style “Sunsurfer” is a flip-flop type, open-toe, open-heel toe thong sandal with a one-piece molded plastic strap upper, the ends of which are affixed to a rubber/plastic sole by means of plugs. The sandal’s upper also features tightly strung rows of glass and plastic beads as accessories and/or reinforcements that are securely sewn onto the plastic material strap upper, but do not completely cover it. With the numerous glass bead accessories and/or reinforcements included, we have determined that the external surface area of the sandal’s upper is not over 90% rubber or plastics. This sandal with its extensively “beaded upper straps” is not classified under HTS 6402.20.0000, because it has an upper that is much more than the one piece molded all rubber/plastic upper, assembled to the sole by plugs of “zoris.”
The submitted sample, identified as Style #55/JL386-00 Curly Clog, is a closed-toe, open-heel indoor slipper with a plush, man-made textile fiber material upper, a foam plastic midsole and a rubber/plastic outer sole.
The applicable subheading for the flip-flop sandal identified as Style “Sunsurfer” will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.
The applicable subheading for the indoor slipper, identified as Style #55/JL386-00 Curly Clog, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.
The sample identified as Style #91/J460-18 Hairy Thong, concerns your request for a classification ruling under the Harmonized Tariff Schedule of the United States (HTSUS) of a plush textile upper, slip-on type toe-thong sandal, we presume for outdoor and/or indoor use, with an outer sole composed, in part, of textile material.
In late 2003, Customs and Border Protection (CBP) advised the footwear importing community of our intent to reconsider certain published rulings concerning textile-soled footwear, and to initiate a notice and comment procedure pursuant to 19 U.S.C.1625(c), proposing to revoke or modify one or more rulings.
Upon further consideration, CBP has decided to seek the views of the World Customs Organization’s Harmonized System Committee before initiating the above-referenced notice and comment procedure. The Committee will be asked to examine certain sample footwear, to consider whether the textile material applied to rubber/plastic constitutes the constituent material of the outer sole, and to decide its classification.
Although previous published rulings on footwear with textile soles (an “other” material) remain in effect, CBP does not intend, at this time, to issue prospective rulings on textile-soled footwear for outdoor use, and will also refrain from issuing rulings on footwear with outer soles of “other” materials of similar durability.
Once the Harmonized System Committee has expressed its views and the notice and comment procedure has been completed, you may, if you wish, resubmit your request for a prospective ruling for this sample sandal.
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 Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division