CLA-2-64:OT:RR:NC:N4:447
Mr. Roger Crain
Harmonized Tariff Services, LLC
11901 Reynolds Avenue
Potomac, MD 20854-3334
RE: The tariff classification of footwear from China
Dear Mr. Crain:
In your letter dated October 5, 2009 you requested a tariff classification ruling on behalf of Consolidated Shoe Co. for ladies thong sandals.
The submitted sample, which you identify as “Poetic License Jangle,” is a woman’s so-called “jelly” sandal with an upper and outer sole of clear transparent rubber/plastics. It has an open toe and open heel and a ratchet-type strap closure that surrounds the ankle. The inner sole has a footbed glued to it which is comprised of a thin piece of decorative plastic that extends from the toe to the heel. The upper has a “female” half of a single metal snap fitting attached to the vamp which is intended to accept one of several different interchangeable solid plastic ornaments, each of which is fitted with the corresponding “male” half of the snap fitting. You state that Consolidated Shoe Co. intends to include at least three different types of these ornaments in the shoe box with each pair of sandals for retail sale.
There are three separate issues in which you seek a ruling(s). The first issue has to do with the classification of the “Poetic License Jangle”; secondly, whether the ornaments are considered “accessories or reinforcements” or “loosely attached appurtenances” and thirdly, whether the extra ornaments would be classified with the sandal or separately as articles of plastic.
The applicable subheading for the submitted sample identified as “Poetic License Jangle,” imported with three interchangeable plastic ornaments will be 6402.99.3165 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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): other, for women. The rate of duty will be 6 percent ad valorem.
In regard to issue 2, CBP has previously ruled that items such as strips, buttons, pompoms, etc. which are attached to the upper by rivets, gluing, stitching (tacked) at one or two points and which serve as decorations are not to be treated as part of the exterior surface area of the upper if their removal does not render the shoe unserviceable as footwear. It is the opinion of this office that the ornamentation that adorns this particular sandal is a “loosely attached appurtenance.”
In regard to issue 3, the submitted sandal, imported with three interchangeable plastic ornaments, meet the definition of composite goods for Customs purposes. The Explanatory Notes for GRI 3(b) define composite goods, in part, as goods consisting of different components, “provided these components are adapted one to the other and are mutually complementary, and that together they form a whole which would not normally be offered for sale in separate parts.” For composite goods, classification is made according to the component, or components taken together, which gives the composite good as a whole its essential character. The sandal and accompanying three interchangeable plastic ornaments form a composite good, with the sandal imparting the essential character.
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/.
The sample identified as “Poetic License Jangle” has Poetic License London® prominently printed on the footbed. Section 134.46 of the Customs Regulations (19 CFR 134.46) provides that in any case where the words "U.S.," "American," or any variation of such words or letters, or the name of any city or locality in the U.S., or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appear on any imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and at least in a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning. The purpose of 19 CFR 134.46 is to prevent the ultimate purchaser from being misled or deceived when the name of a country or place other than the country of origin appears on an imported article or its container. The sample imported as is will be considered not legally marked.
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