CLA-2-64:OT:RR:NC:N4:447
Ms. Anita K. Lee
Crocs, Inc.
7477 East Dry Creek Parkway
Niowt, CO 80503
RE: The tariff classification of footwear from China/Mexico
Dear Ms. Lee:
In your letter dated January 19, 2012 you requested a tariff classification ruling.
The submitted sample identified as style number 11919 “Aliana Girls,” is a girl’s open toe/heel thong sandal with a unit molded rubber or plastics outer sole. The separately attached one-piece rubber or plastics upper has a thong which goes between the first and second toes and is secured to the sole with a plug which penetrates the outer sole. It is also attached at the bottom of the sole (just forward of the heel portion) with a strap which is part of the one-piece upper. The upper features three decorative plastic “stone-like” ornaments at the instep, each one attached with a single rivet. These ornaments are considered “loosely attached appurtenances” and are excluded from the external surface area measurement of the upper. You suggest that the sandal be classified under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). We disagree with your suggested classification.
In order for “zoris” footwear to be considered a zori, it must meet all of the seven requirements defined in Treasury Decision (T.D.) 93-88, “Footwear Definitions” dated October 25, 1993, which states in pertinent part; A “Zori” must have a foamed rubber or plastic sole which is approximately uniform in thickness, i.e. the thickest point is neither more than 3/8th of an inch thicker than the thinnest point nor more than 35 percent thicker than the thinnest point. The submitted sample fails to meet this criterion.
The applicable subheading for the girl’s thong sandal, style 11919 “Aliana Girls” 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 foxing-like band; not 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.
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,
Thomas J. Russo
Director
National Commodity Specialist Division