CLA-2-64:OT:RR:NC:N3:447
Eduardo Franco
Geodis Wilson USA, Inc.
485C Route 1 South
Suite 410
Iselin, NJ 08830
RE: The tariff classification of flip-flop sandals from China
Dear Mr. Franco:
In your letter dated November 18, 2014, you requested a tariff classification ruling on behalf of your client, Horizon Imports, Inc., New York, NY.
Samples submitted with your request were examined and returned. Items H0-08071 and H0-08072 are a women’s open toe/open heel, flip-flop type, slip-on sandals. Both have molded, “Y-” or “V-” shaped, rubber or plastics strap uppers that are attached to foamed rubber or plastic outer soles by plugs. You suggest these sandals be classified under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). We disagree with this suggested classification. The sandals are not “zoris” footwear as defined in Treasury Decision (T.D.) 93-88, “Footwear Definitions” dated October 25, 1993. The Treasury Decision states the upper “Zori” must have rubber or plastics uppers, molded in one piece. For items H0-08071 and H0-08072, the uppers of both styles would not be considered molded in one piece because each consists of plastic glitter applied and adhered to a textile backing, which is attached to the exterior surface of the molded straps. The glitter completely covers and obscures the underlying molded straps, thereby constituting an external surface area of rubber or plastics for tariff classification purposes.
The applicable subheading for items H0-08071 and H0-08072 women’s flip-flop sandals will be 6402.99.3165, HTSUS, which provides for other 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 a foxing-like band and not protective; other: other: other: for women: other. The rate of duty will be 6 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/.
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