CLA-2-64:OT:RR:NC:N3:447
Ms. Elizabeth Gutmann
Savino Del Bene
149-10 184th Street
Jamaica, NY 11413
RE: The tariff classification of footwear from Brazil
Dear Ms. Gutmann:
In your letter dated November 5, 2014, you requested a tariff classification ruling on behalf of your client Alpargatas USA. Inc.
The submitted Havaiana brand samples, identified as style numbers 4132575 Dynamic, 4123206 Brazil Mix, and 4000047 Surf, are open-toe/open-heel flip-flop thong sandals. The “Y” shaped strap uppers consist of single molded pieces of rubber or plastics and thongs which go between the first and second toes. The upper straps and thongs are assembled to the soles by plugs which penetrate the outer soles which are less than two inches thick. All do not have separate insoles.
You suggested classification under 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for “zoris” footwear. “Zori” footwear is defined in T.D. 93-88, dated October 25, 1993. “Zori” footwear must have outer soles which are approximately uniform in thickness, i.e. the thickest point is neither more than 3/8 inch thicker than the thinnest point nor more than 35 percent thicker than the thinnest point. Style #4000047 has a rubber or plastics sole which is approximately uniform in thickness and does fit the description of zori footwear. Style numbers 4132575 Dynamic and 4123206 Brazil Mix do not have outer soles that are approximately uniform and would not be considered zori footwear.
The applicable subheading for the sandal, style number 4000047 Surf, will be 6402.20.0000, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free.
The applicable subheading for the sandal, style numbers 4132575 Dynamic and 4123206 Brazil Mix will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem.
Please note the submitted samples do not meet the country of origin marking requirements of 19 U.S.C. 1304. 19 C.F.R. 134.11 states "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 container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." The placement of the country of origin under the strap, in small typeset, in non-contrasting color, and very closely situated to foreign writing, is not considered legible or conspicuous. The country of origin writing on the hang tag is too small and sometimes covered by another label. Also, the country of origin label on the outer sole of one of the shoes (both shoes must be marked) is not securely attached. Accordingly, the footwear would be considered not legally marked.
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/.
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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division