CLA-2-64:OT:RR:NC:N4:447
Mr. James P. McNamee
Sandal World, Inc.
2740 SW Martin Downs Blvd., #119
Palm City, FL 34990
RE: The tariff classification of footwear from Indonesia
Dear Mr. McNamee:
In your electronic ruling request submitted on September 14, 2010 you requested a tariff classification ruling.
This ruling is being issued based upon the accuracy of your statements regarding the identity of the component materials, by percentage, used to manufacture these sandals. This information may be verified at the time of importation.
The illustrative sample identified by you in descriptive literature as style “Lena,” is an open toe/open heel “unisex” thong sandal with an outer sole of rubber/plastics. You state that the V-shaped upper straps are composed of man made and natural fiber materials, 50% satin fabric and 50% “mendong leaf,” respectively, and are secured to the sides of the wooden mid sole by rivet- type fasteners. In subsequent correspondence with our office, you describe the mendong leaf portion of the upper to be a “straw-like” grass cloth that is glued to a PVC underlay. You state that this material is strictly ornamental and completely obscures the PVC underlay. Since visibility of a material is necessary to determine external surface area, we find the mendong leaf to be the constituent material having the greatest external surface area of the upper. You further state that the satin fabric material forms a 1/8th inch “seam” which is folded over and stitched to the mendong leaf. This “seam” adds structural strength to the upper and is considered an accessory or reinforcement (edging). Consequently, it is excluded from the measurement of the upper’s external surface area pursuant to Note 4(a) of Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), which states in pertinent part:
“The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments.”
The applicable subheading for the thong sandal will be 6405.20.3060, HTSUS, which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women. The rate of duty will be 7.5 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/.
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,
Robert B. Swierupski
Director
National Commodity Specialist Division