CLA-2-64 OT:RR:NC:N4:447
Ms. Sandy Pray
JAG Footwear, Accessories and Retail Corporation
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of footwear from Taiwan
Dear Ms. Pray:
In your letter dated September 11, 2013 you requested a tariff classification ruling.
The submitted sample identified by you as a women’s PVC “jelly sandal,” style “IRALANNA3,” is an open toe/open heel thong sandal with a PVC rubber or plastics outer sole. The thong goes between the first and second toes and is secured to the sole with a plug that penetrates the outer sole. The rear portion of the rubber or plastics strap upper, the segments of which are also secured to the sole with plugs that penetrate the outer sole, covers the ankle and forms an “O” as the result of two ankle straps, each of which has a buckle closure on its lateral side. You suggest that this 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 this suggested classification. The sandal is not “zoris” footwear because it does not meet two of the requirements as 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 plastics outer sole and upper straps which form a “V’ or “Y.”
The applicable subheading for the women’s thong sandal identified as style “IRALANNA3” will be 6402.91.4050, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: 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. 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division