CLA-2-64:OT:RR:NC:N4:447
Mr. Joel Schwartz
Great China Empire, Ltd.
1385 Broadway
New York, NY 10018
RE: The tariff classification of footwear from China
Dear Mr. Schwartz:
In your letter dated August 3, 2011, you requested a tariff classification ruling.
The sample identified as style 46L20105-1 is a ladies open toe/open heel sandal. The molded PVC upper is a single piece that is secured by plugs to the rubber/plastic outer sole on either side of the foot and between the first and second toes. It is molded to appear as three straps with one of the straps stretching across the vamp and twisting around the lateral strap. The outer sole is a single piece of foamed rubber/plastic (PE), decorated with a printed design, and approximately uniform in thickness.
You suggest classification in subheading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for Zori footwear. Among the stated characteristics a “zori” must have, put forth in Treasury Decision (T.D.) 93-88, dated October 25, 1993, is an upper that forms a "V" or a "Y" and a thong that goes between the first and second toes or has straps which form an "X". As style 46L20105-1 does not possess a “V’, “X”, or “Y” shaped upper, it will be classified elsewhere.
The applicable subheading for style 46L20105-1 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% 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 is not properly marked with the country of origin. 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.” You may wish to discuss the proper method of marking with a Customs and Border Protection Import Specialist.
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