CLA-2-64:OT:RR:NC:N4:447
Mr. Ron Kenigsberg
Miz Mooz, Inc. 390 Broadway
New York, NY 10013
RE: The tariff classification of footwear from China
Dear Mr. Kenigsberg: In your electronic ruling request submitted on May 24, 2011 and your undated letter received by this office on February 2, 2012 you requested a tariff classification ruling. The submitted sample identified as style “Flipsters Black S,” is a pair of women’s open toe/heel “foldable” flip-flop thong sandals with a rubber or plastics outer sole and a polyester woven textile upper. Stitched to the upper straps is an elasticized heel strap which secures the sandal to the wearer’s foot. You have provided a component material breakdown by “total weight” percentage which shows the outer sole to be 76% injection moulded thermoplastic rubber, the inner sole to be 16% ethylene vinyl acetate and the upper to be 8% polyester woven textile material. Also submitted with your request is an inverted “tear drop” shaped textile carry case which stores the flip-flop sandals when not in use.
In a subsequent correspondence with our office, you state that these women’s flip-flop thong sandals will be imported with the textile carry case and that the carry case will not be sold separately from the sandals. The carry case is approximately 5 ½ inches in length, 4 ¼ inches in width and has a hemispherical slide fastener closure along the top. The trademark logo/name “Flipsters” is horizontally printed on the middle of the carry case. This is also the same logo/name found on the heel portion of the insole of each sandal. You state that the carry case is made in China.
GRI 3(b) provides for composite goods made up of different components. Explanatory Note IX to GRI 3(b) provides that composite goods can consist of separable components, provided these components are adapted to one another and are mutually complementary and that together they form a whole, which would not normally be offered for sale separately. The sandals and carry case are a composite good as that term is defined and applied in the Harmonized Tariff Schedule of the United States, (HTSUS). In this case, the components are separable and adapted to be used together. The carry case is exactly the same size as the sandals it is imported with and would not easily accommodate additional items. The “Flipsters” logo, featured on the heel portion of the insole of each sandal, is also featured on the carry case. The carry case would not likely be sold as an independent product for carrying various other personal effects (as would a back pack, fanny bag, or shoulder bag). Although sandals are not always sold with a carry case, placement of the sandals in this lightweight textile carry case helps to protect the sandals from damage and during travel, will protect other personal effects from dirt that the sandals pick up. In this regard, the sandals and carry case together form a composite good classified according to GRI 3(b). Composite goods are classified according to the component that gives them their essential character. Therefore, the pair of sandals and the accompanying carry case constitute a composite good classified with the rate applicable to the sandals. The applicable subheading for the women’s foldable flip-flop thong sandals, identified as style “Flipsters Black S” with its accompanying carry case will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear that is more than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 percent ad valorem.
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 “Flipsters” sandal carry case is not marked with the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Therefore, if imported as is, the submitted sandal carry case would not meet the country of origin marking requirement of the marking statute and 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 Stacey Kalkines at 646-733-3042.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division