CLA-2-64:OT:RR:NC:N3:447
Ms. Elizabeth T. Weinzierl-Gutmann
Savino Del Bene
149-10 184nd Street
Jamaica, N.Y 11413
RE: The tariff classification of footwear from Brazil
Dear Ms. Weinzierl-Gutmann:
In your letters dated November 4, 2014, you requested a tariff classification ruling on behalf of your client Alpargatas USA. Inc.
The submitted samples identified as Havaianas brand, style numbers 4103276 Casual, 4129629 Wide, 4132002 Urban Basic, and 4130073 Urban Jeans, are open-toe/open-heel flip-flop thong sandals with outer soles of rubber or plastic. Style # 4103276 Casual has a “Y” shaped strap upper consisting of a single molded piece of rubber or plastics and a thong which goes between the first and second toes. The upper straps and thong are assembled to the sole by plugs which penetrate the outer sole. The rubber or plastics outer sole is approximately uniform in thickness, is less than two inches thick, and does not have a separate insole. Style numbers 4132002 Urban Basic and 4130073 Urban Jeans are unisex sandals having “Y” shaped uppers consisting of textile material. Finally, style #4129629 Wide has a rubber or plastics upper which wraps around the sides of the sole and cemented to the bottom of the sandal.
You suggest classification of 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for “zoris,” for styles 4103276 Casual and 4129629 Wide. Zori footwear is defined in T.D. 93-88, dated October 25, 1993 as having a “V” shaped strap upper consisting of a single molded piece of rubber or plastics and a thong which goes between the first and second toes. The upper straps and thong of a zori are assembled to the sole by plugs which penetrate the unit molded foamed rubber or plastics outer sole. The outer sole must also be approximately uniform in thickness, less than two inches thick, and does not have a separate insole. Style number 4103276 Casual is considered a zori. However, the outer sole of style #4129629 Wide is not uniform in thickness and only the thong is attached to the outer sole with a plug. The ends of the molded rubber or plastic upper are cemented underneath the outer soles. The sample would not be considered zori footwear.
The applicable subheading for the thong sandal, style number 4103276 Casual, 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 man’s sandal, style #4129629 Wide, will be 6402.99.3145, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: other: other: For men: other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the unisex thong sandals with textile uppers, identified as style numbers 4132002 Urban Basic and 4130073 Urban Jeans, 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: footwear with outer soles of rubber or plastics: not sports footwear; footwear with open toes or open heels; footwear that is not less 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/.
Please note the submitted samples do not meet the country of origin marking requirements of 19 U.S.C. 1304. All of the footwear samples would not be considered legally marked under the provisions of 19 C.F.R. 134.11 which 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.
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