CLA-2-64:OT:RR:NC:N4:447
Mr. James C. Alberdi
A.J. Arango, Inc.
1516 E. 8th Avenue
Tampa, FL 33605
RE: The tariff classification of footwear from Japan
Dear Mr. Alberdi:
In your letter dated July 12, 2013 you requested a tariff classification ruling on behalf of your client, Health Shoes Plus d/b/a Happy Feet, for two unisex “massaging” sandals.
The submitted half-pair samples identified as “Kenkoh Therapeutic Massage Sandal Brown” and “Kenkoh Therapeutic Massage Sandal Black” (here-in-after referred to as “Brown” and “Black”) are open toe/open heel massaging sandals with rubber or plastics soles/outer soles. Each sandal has massaging “fingers” applied to the inner sole which provide stimulation to the foot while the sandal is worn. The “V”-shaped strap upper of sandal Brown and the two-piece hook and loop closure strap upper of sandal Black are (vinyl) rubber or plastics. The textile thong and the textile lining which extends approximately 2mm upward of the top line of sandal Brown, do not account for more than 10% of its upper external surface area. The sandals do not have a foxing or a foxing-like band and are not “protective.” You suggest that these sandals be classified under subheading 9019.10.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; Massage apparatus; other than electrically operated or battery powered. We disagree with this suggested classification.
HTSUS Explanatory Note II to 9019 states that massage apparatus “may be hand or power operated, or may be of an electromechanical type with a motor built in…” The submitted samples are none of these. The increase in circulation, if any, is not produced by hand pressure, but by the pressure of the bottom of the foot on the top of the insole when the sandal is worn in its ordinary manner. There is no ability to change either the amount of pressure or the areas for more or less “massage,” unlike the “simple rollers or similar massaging apparatus” cited in HTSUS Explanatory Note II to 9019.
The applicable subheading for the massaging sandals, “Kenkoh Therapeutic Massage Sandal Brown” and “Kenkoh Therapeutic Massage Sandal Black” 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; not having a foxing or a foxing-like band and not protective 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 http://www.usitc.gov/tata/hts/.
Submitted sample “Kenkoh Therapeutic Massage Sandal Black” is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.”
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division