CLA-2-64: RR: NC: SP: 247 K86859
Mr. Alex Kim
NYCS America, Inc.
32 Mount Vernon
Irvine, Ca 92620
RE: The tariff classification of footwear from China.
Dear Mr. Kim:
In your letter dated May 30, 2004, you requested a tariff classification ruling.
The submitted half-pair sample identified as Style # F1014-1, is a woman’s open-toe, open-heel, slip-on sandal. The upper consists of an approximately 1 ½-inch wide rubber/plastic coated mesh strap that is outlined with textile material trim and sewn to a plastic encased textile toe post to form an Y-configured toe-thong strap. The ends of strap penetrate a rubber/plastic-faced insole that is sewn to a rubber/plastic outsole of non-uniform thickness. The sandal also features two rubber/plastic bead and sequin flower decorations that are sewn to the sides of the vamp. Based on our visual examination of the upper’s decorations, we consider them to be accessories/reinforcements that account for more than 10% of the upper’s external surface area. In this regard, the upper’s surface is presumed to be less than 90% plastic.
Although this sandal looks very much like a “zori,” it is precluded from being classified as one because it does not have an upper which is a single molded piece of rubber/plastic and the rubber/plastic foam outsole is not uniform in thickness.
The applicable subheading for Style # F1014-1, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.
We are returning the sample as 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 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division