CLA-2-64:OT:RR:NC:N3:447
Mr. Emiliano Morán
E. Morán, Inc.
Road 866, KM 0.2
Bo. Candelaria
Toa Baja, P.R. 00949
RE: The tariff classification of footwear from China
Dear Mr. Morán:
In your letter dated February 7, 2017, and resubmitted March 1, 2017, you requested a tariff classification ruling. The submitted samples will be returned to you.
Style number FPR3-C=1008, Style number FPR3-B=1008, and Style number FPR3-D=1008, are men’s open-toe, open-heel, slip-on, flip-flop thong sandals. All of the styles have an upper comprised of a “V-” shaped strap consisting of two sewn pieces of textile-backed rubber/plastic, and a sewn-on textile material thong between the first and second toes. The “V” strap and foot bed are screen-printed with the word “Puerto Rico.” Affixed to the thong is a small square rubber/plastics logo. The textile thong accounts for less than 10 percent of the external surface area of the upper. The EVA (ethylene vinyl acetate) outer sole, incorporating a high arch, is not approximately uniform in thickness. They do not have a separate insole, a foxing, or a foxing-like band.
We disagree with your suggested classification of Style number FPR3-C=1008, Style number FPR3-B=1008, and Style number FPR3-D=1008, under heading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), as 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).
In order for these sandals to be considered a zori, they must meet seven requirements defined in Treasury Decision (T.D.) 93-88, “Footwear Definitions” dated October 25, 1993, which states in pertinent part; “Zori” footwear must have an upper which is a single, molded piece of rubber or plastics as the sole, at its thickest point, the upper is no more than 3/8 inch thicker than the thinnest point and no more than 35 percent thicker than the thinnest point. The submitted sandals fail to meet this requirement of “zori” footwear as the upper of the sandals is not a single molded piece nor are they uniform in thickness. Also the upper is not assembled to the outer soles by means of plugs.
The applicable subheading for Style number FPR3-C=1008, Style number FPR3-B=1008, and Style number FPR3-D=1008 will be 6402.99.3145, 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 (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: 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 https://hts.usitc.gov/current.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not 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.”
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,
Steven A. Mack
Director
National Commodity Specialist Division