CLA-2-64:RR:NC:SP:247 K84701
Ms. Genny Fenske
Deep See, Inc.
18935 59th Ave. NE
Arlington, WA 98223
RE: The tariff classification of footwear from China
Dear Ms. Fenske:
In your letter dated March 31, 2004 you requested a tariff classification ruling.
The submitted half pair sample, identified as a men’s “Rubber Thong Sandal, is an open-toe, open-heel, slip-on sandal with a one-piece molded plastic, Y-shape configured toe-thong strap upper that is assembled to a flat, foam rubber/plastic sole by means of plugs. The sandal differs from what past Customs footwear rulings and the “Footwear Definitions”-T.D. 93-88, published in the Federal Register, October 27, 1993 as guidelines, have considered a “zori” for footwear classification purposes in that the instant sample has, as you state, a separately cemented-on “rubber footbed” insole. This non-slip grooved, approximately 1/32-inch thick rubber sheeting insole is made of a distinctly different rubber material than the flat ½-inch thick, “foam rubber” outsole.
The applicable subheading for the “Rubber Thong Sandal” as described above (no style number indicated) 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 does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.
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 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division