CLA-2-64:OT:RR:NC:N3:447
Mr. David Prata
CVS Health
Mail Code 1049
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of footwear from China
Dear Mr. Prata:
In your letter dated October 6, 2015, you requested a tariff classification ruling. The sample is being returned with your request.
The submitted sample identified as style # 284455 is a women’s, open toe/open heel, below-the-ankle, flip-flop sandal with a rubber/plastics outer sole. The “Y” shaped strap upper consists of a rubber or plastics 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 upper features an ornamental layer of plastic “gems” loosely attached by two stiches.
You state that the sole measures approximately 7/16 inches thick at the thinnest point and approximately 12/16 inches thick at the thickest point. According to our measurements, the sole measures approximately 3/8 inches (9mm) thick at the thinnest point and approximately 3/4 inches (19mm) thick at the thickest point.
You suggest classification of Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for “zoris”. We disagree. The sole is more than 35 percent thicker than the thinnest point. Therefore, it will be classified elsewhere.
The applicable subheading for style # 284455 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: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem.
Please note the submitted sample doesn’t 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."
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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division