CLA-2-64:OT:RR:NC:SP:247
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway, 11Fl.
New York, NY 10003
RE: The tariff classification of footwear from China and Italy.
Dear Ms Lee:
In your letter dated September 24, 2008 you requested a tariff classification ruling for a women’s sandal from Italy, identified as style # D110041 and a men’s sandal from China, identified as style # D115787.
Style # D110041 is a women’s open-toe, open-heel slip-on sandal with a rubber/plastic material upper that includes a floppy plastic flower ornament attached by a single central rivet. This slip-on sandal has a one-piece molded rubber/plastics material upper consisting of “V” shape configured straps with a toe thong, the ends of which penetrate and are secured by plugs into a unit molded rubber/plastic sole. The sandal has a unit molded rubber/plastic sole of an approximate uniform thickness, measuring approximately 2/8 ” at its thinnest point and just under 3/8 ” at its thickest point, so that the difference at its thickest point it is not more than 35% thicker than at its thinnest point. The sandal does not have a separate insole. The floppy plastic flower ornament is considered a loosely attached appurtenance and is excluded from the upper external surface area material measurements.
In TD 93-88 dated October 25, 1993 certain “Footwear Definitions” were published to provide some guidelines used by Customs to classify footwear under Chapter 64 of the Harmonized Tariff Schedules of the United States. Briefly, some standard characteristics of a “zori” include an upper, which is a single molded piece of rubber/plastic; the upper either has straps (segments) which form a “V” or “Y” and a thong which goes between the first and second toes or has straps (segments) which form an “X”; a rubber/plastic outsole that is less than 2 inches thick at its thickest point; the outsole must not have a separate insole and the outsole 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. We note that the women’s toe-thong rubber/plastic sandal you have submitted with this ruling request does exhibit the essential characteristics typical of “zoris.”
Therefore, the applicable subheading for the women’s sandal, identified as style # D110041, will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics, with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free.
Style # D115787 is described as a men’s flip-flop sandal with a textile material upper consisting of “V” shape configured straps with a toe thong, the ends of which penetrate and are secured into a textile faced, rubber/plastic padded footbed insole. This sandal also has a rubber/plastic outer sole.
The applicable subheading for the men’s sandal, identified as style # D115787, will be 6404.19.3540, HTSUS, 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.
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/.
The submitted sample, identified as style # D115787, is not marked with the country of origin. Therefore, if imported as is, the footwear 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."
We are returning the samples as you requested.
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