The tariff classification of footwear from China.

NY I87745 November 26, 2002 CLA-2-64: RR: NC: TA: 347 I87745 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Charles G. Hartill Capital Transportation 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of footwear from China. Dear Mr. Hartill: In your letter dated November 12, 2002, on behalf of your client Ballet Makers, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style FF2, is an open-toe, open-heel, slip-on sandal. The upper consists of an approximately 5/8-inch wide one piece molded rubber/plastic, Y-configured toe-thong strap, the ends of which penetrate and are attached to a rubber/plastic outsole by plugs. Although this sandal looks very much like a “zori,” it is precluded from being classified as one because it has a separately applied 3/16-inch thick rubber/plastic material insole and a non-uniform thickness outsole that consists of an evenly spaced pattern of ¼-inch high traction lugs spaced approximately ¼-inch apart. In TD 93-88 dated October 25, 1993 certain “Footwear Definitions” were published to provide some guidelines used by Customs to classify footwear under Chapter 64 of the Harmonized Tariff Schedule of the United States. Briefly, some standard characteristics of a “zori” include a rubber/plastic outsole of uniform thickness and the outsole must not have a separate insole. As previously pointed out, the sandal has characteristics that are not typical of a “zori” and therefore cannot be classified as such. The applicable subheading for this slip-on sandal, identified as Style FF2, 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division