CLA-2-64:OT:RR:NC:N3:447
Ms. Sharon Pearce
Jack Lewin Associates TCM International
P.O. Box 66381
Chicago, IL 60666
RE: The tariff classification of footwear from China
Dear Ms. Pearce:
In your letter dated June10, 2014 you requested a tariff classification ruling on behalf of Aldi. As requested the samples are being returned.
Style number: ISA-019 is a men’s open-toe/open-heel flip-flop thong sandal. The “V” shaped strap upper consists of a single molded piece of rubber or plastics and a thong which goes between the first and second toes. The upper strap and thong are assembled to the sole by plugs which penetrate the outer sole. The foamed rubber or plastics outer sole is approximately uniform in thickness, less than two inches thick and it does not have a separate insole.
Style number: ISA-018 is an open-toe/open-heel thong sandal. The upper is stated to be made from rubber or plastics. It features a separate textile thong which goes between the first and second toes. The contoured outer sole is made from rubber or plastics. The upper is secured to the rubber or plastic outer sole by plugs. Measurements taken of the contoured outer sole found the thickest point to be approximately 0.98-inches and the thinnest measured 0.55-inches.
You suggest that this sandal be classified under subheading 6402.20.0000, 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 as the upper and the outer sole do not meet the requirements as defined in Treasury Decision (T.D.) 93-88, “Footwear Definitions” dated October 25, 1993 which states a “Zori” must have an outer sole which is approximately uniform in thickness, i.e. the thickest point is neither more than 3/8 inch thicker than the thinnest point nor more than 35 percent thicker than the thinnest point.
Style number: ISA-012 is an above-the-ankle boot with an outer sole composed of rubber/plastics and a textile upper. The boot is completely insulated with a faux-fur lining which makes it protective against cold or inclement weather.
You suggest that this boot be classified under subheading 6404.19.7990, HTSUS, which provides for footwear which is slip-on, not protective, with a foxing band or foxing like band. We disagree with this suggested classification. The boot does not contain a foxing band or foxing like band and it is insulated making it protective.
The applicable subheading for Style number: ISA-019 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 applicable subheading for Style number: ISA-018 will be 6402.99.3165, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or a foxing-like band and not protective; other: other: other: for women: other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for Style number: ISA-012 will be 6404.19.2060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: 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: for women. The rate of duty will be 37.5% 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/.
Your inquiry does not provide enough information for us to give a classification ruling on Style number: ISA-024. Your request for a classification ruling should include:
In order for this office to classify a shoe which has an upper of different materials, we need to determine which material predominates as the constituent material having the greatest external surface area. Please provide the external surface area measurements, by percentage, for all the component materials comprising the upper, including any accessories or reinforcements (as per Note 4(a) to Chapter 64, HTSUS). Specifically, what is the surface area occupied by the textile and rubber/plastics?
Indicate if the shoe will be sized for unisex use?
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division