CBP Ruling G81938: The tariff classification of footwear from China

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G8 G81938 (September 11, 2000)

Tariff classification

Headings: 6402

Product description

The submitted half pair sample, identified as Style number FC72715-1, is an open-toe, open-heel, slip-on woman’s sandal with a molded plastic, Y-configured thong strap upper, the ends of which penetrate and are attached to a rubber/plastic bottom by plugs. Although this sandal looks very much like a “zori”, it is precluded from being classified as one because it does not have a flat sole or bottom of uniform thickness, but instead features a concave cavity-type outer sole that contains numerous ¼-inch high spike-like conical surface protrusions. In addition, the molded plastic straps that comprise this sandal’s upper have several decorative textile fabric flowers with flopping petals that have been attached by a single rivet through their centers. We consider these textile flowers to be a “loosely attached appurtenance” and so, based on previous Customs ruling decisions, they will be totally excluded from all upper surface area material measurements for classification purposes. They will not be added back, even as “accessories or reinforcements.” Therefore,

CBP rationale

the applicable subheading for this woman’s sandal, Style number FC72715-1, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle.

Full text

NY G81938 September 11, 2000 CLA-2-64:RR:NC:TA:347 G81938 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Debbie Carchidi Wet Seal, Inc. 26972 Burbank Foothill Ranch, CA 92610 RE: The tariff classification of footwear from China Dear Ms. Carchidi: In your letter dated August 29, 2000 you requested a tariff classification ruling. The submitted half pair sample, identified as Style number FC72715-1, is an open-toe, open-heel, slip-on woman’s sandal with a molded plastic, Y-configured thong strap upper, the ends of which penetrate and are attached to a rubber/plastic bottom by plugs. Although this sandal looks very much like a “zori”, it is precluded from being classified as one because it does not have a flat sole or bottom of uniform thickness, but instead features a concave cavity-type outer sole that contains numerous ¼-inch high spike-like conical surface protrusions. In addition, the molded plastic straps that comprise this sandal’s upper have several decorative textile fabric flowers with flopping petals that have been attached by a single rivet through their centers. We consider these textile flowers to be a “loosely attached appurtenance” and so, based on previous Customs ruling decisions, they will be totally excluded from all upper surface area material measurements for classification purposes. They will not be added back, even as “accessories or reinforcements.” Therefore, the applicable subheading for this woman’s sandal, Style number FC72715-1, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. 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 Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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