CLA-2-64:OT:RR:NC:N2:247
Mr. Roy Ross
Calson-ELink LTD
370 Bickel Hollow Rd
Troy, MO 63379
RE: The tariff classification of footwear from China
Dear Mr. Ross:
In your letter dated June 13, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, a laboratory test report, and a representative sample. The submitted sample will be returned as you requested.
The submitted sample, identified as “White Pearlized Flip Flop,” is a woman’s, open-toe, open-heel “flip-flop” sandal. The two-piece upper consists of a molded, rubber/plastic, Y-configured toe-thong strap which is decorated with a metal and rhinestone (glass) strip. This strip covers more than ten percent of the external surface area of the upper (esau) and is included in the esau measurements. The ends of the upper penetrate and are secured to an EVA plastic sole by plugs. The foamed rubber/plastic outer sole is uniform in thickness and measures approximately ¾-inch tall. The F.O.B. value over $3.00 but not over $6.50 per pair.
You suggested a classification of 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics, with upper straps or thongs assembled to the sole by means of plugs (zoris). We disagree. The metal and rhinestone (glass) strip is securely stitched in several places to the external surface are of the upper (esau). This attachment is considered an accessory or reinforcement and not a “loosely attached appurtenance” (LAA) which may be secured by minimal stitching (one or two stitches), tacking, or a single rivet. Zoris have one-piece molded uppers, and this style has an upper consisting of two pieces. For this reason, this sandal is not classifiable as a “zori.”
The applicable subheading for the “White Pearlized Flip Flop,” will be 6402.99.4960, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear with open toes or open heels; other: other: for women. The rate of duty will be 37.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.99.4960, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6402.99.4960, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division