CLA-2-64:OT:RR:NC:N4:447
Mr. Bill Polkinhorn
Bill Polkinhorn, Inc.
2401 Portico Blvd.
P.O. Box 712
Calexico, CA 92231
RE: The tariff classification of footwear from Mexico
Dear Mr. Polkinhorn:
In your undated letter received on July 8, 2011 you requested a tariff classification ruling on behalf of your client, Calibaja Exporting, Inc. d/b/a Calibaja Exporting and Footprints, USA.
The submitted sample identified as style L105 “Laguna” is a pair of women’s open-toe/heel flip-flop thong sandals. The “V” shaped strap uppers consist of a single molded piece of rubber or plastic and a thong which goes between the first and second toes. The upper straps and thongs are assembled to the soles by means of plugs which penetrate the outer soles. The one-piece unit molded rubber or plastic soles are approximately uniform in thickness, are less than two inches thick and do not have a separate insoles.
The applicable subheading for the sample identified as style L105 “Laguna” 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: footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free.
The submitted sample identified as style P115M “Malibu” is a pair of women’s open-toe/heel flip-flop thong sandals with (EVA) rubber/plastic outer soles and uppers. The V-shaped strap uppers consist of rubber/plastic overlays which are stitched to textile substrates. These overlays are lasted under and cemented to the top of the mid-soles and constitute the external surface area of the uppers. The textile thongs do not account for more than ten percent of the external surface area of the uppers.
The submitted sample identified as style D120 “Kona” is a pair of women’s open-toe/heel flip-flop sandals with 3mm thick (EVA) rubber/plastic outer soles. The U-shaped uppers are actually soling material which is cut and folded upward toward the forefoot and attached there by a single plastic rivet. You state that these sandals are designed for one time use in spa and nail salons and suggest classification under subheading 6405.90.2000, HTSUS, which provides for disposable footwear, designed for one-time use. We disagree with this suggested classification based upon the sandals’ construction.
The applicable subheading for styles P115M “Malibu” and D120 “Kona” 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 (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection 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.
The submitted sample identified as style L105F “Laguna Surf Flip-Flop” is a pair of women’s open-toe/heel flip-flop thong sandals with ½ inch thick (EVA) rubber/plastic outer soles and V-shaped textile strap uppers.
The applicable subheading for style L105F “Laguna Surf Flip-Flop” will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: which is not “sports” or “athletic” footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; footwear with open toes or open heels; footwear which is over 10% by weight of rubber and/or plastics; other: for women. The rate of duty will be 37.5 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/.
The submitted samples are not properly marked with the country of origin. The stickers on the bottom of each sample do not satisfy the permanency requirement for marking. Therefore, if imported as is, they 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,
Robert B. Swierupski
Director
National Commodity Specialist Division