CLA-2-64:RR:NC:TA:347 G82901
Mr. John B. Pellegrini
Ross & Hardies
Park Avenue Tower
65 E. 55Th St.
New York, NY 10022-3219
RE: The tariff classification of footwear from China
Dear Mr. Pellegrini:
In your letter dated October 27, 2000, on behalf of your client Elan-Polo, Inc., you requested a tariff classification ruling.
The submitted item, identified as Pattern SS470W-1, is a woman’s open-toe, open-heel, slip-on sandal with a molded plastic upper and a separate rubber/plastic sole. The upper, as you state, consists of a single piece of clear molded plastic that forms a “V” or “Y” strap configuration with a toe thong that goes between the first and second toes of the wearer. The three ends of this molded plastic strap upper all penetrate and are secured by plugs into a flat, three layer foamed EVA plastic sole of a fairly uniform thickness, which we found to be not more than 3/8-inch thicker than its thinnest point. Your measurements indicate that it is approximately 1-1/4 inches at its thickest point and 15/16 of an inch at its thinnest point. Also, there are no linings on the inner surface of the upper and no sock lining or separate insole. The sandal’s molded plastic “V” strap upper, however, does also feature a separate external accessory layer of tightly strung together colored ornamental plastic beads, which form a ½-inch wide, continuous, belt-like band that has been securely sewn onto and covers most of the upper straps exterior surface. We note that based on the preceding description, it is your contention that this sandal should be classified as a “zori.”
In T.D. 93-88, dated October 25, 1993, certain “Footwear Definitions” were published to provide some guidelines used by Customs to classify footwear under Chapter 64 of the Harmonized Tariff Schedules of the United States. We agree that the submitted sample sandal does appear to meet most of the required characteristics, by definition, of what constitutes a “zori.” It is wholly of rubber or plastics. It has an upper, which is molded as a single piece of rubber or plastics. It has a flat rubber or plastic sole of an approximate uniform thickness (within the defined thickness guidelines of the thickest point not more than 3/8-inches thicker than the thinnest point). The sole is less than 2 inches thick. It does not have a separate insole, nor does the upper have any inner surface lining. The molded rubber or plastic upper straps do have plugs at the ends of its segments, which penetrate and are secured into the sole, and the molded straps do also form the requisite “Y” or “V” shape configuration with a toe thong. The presence of these noted characteristics appears to support your view that this sandal meets the definition of a “zori.” and it must be so classified. However, the presence of the securely sewn-on surface layer of a separate band or belting of tightly strung decorative beads, an accessory material which prominently covers most of this sandal’s upper external surface area, represents a lot more additional constituent upper material than any loosely attached flower-like ornament normally would. According to T.D. 93-88 (10/25/93), a “zori” may have a separate, loosely attached ornament on the upper, “such as a plastic flower.” In addition, past classification rulings have allowed for most ornamental “loosely attached appurtenances,” which were even made of non- plastic materials (such as textile flowers or bows), to be present on a “zori.” However, there are no precedents we are aware of, that have expanded the definition of “zoris” for classification purposes, to allow for the inclusion of extensive, securely attached, separately applied accessories and/or reinforcements, like this surface layer of decorative bead belting. We do not consider the layer of ornamental plastic beads to be either a loosely attached ornament, nor is it like a “plastic flower.” Therefore the presence of this separate, non-molded plastic upper component part on this sandal’s molded upper straps precludes the classification of this slip-on plastic sandal as a “zori.”
The applicable subheading for this sandal, identified as “Pattern SS470W-1” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not a “zori”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.
We are returning the sample as you requested.
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 Richard Foley at 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division