CBP Ruling L81788 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair slip-on sandal is identified as “Ladies Zories”, Item #C20B3324. This open-toe, open-heel toe-thong sandal has a unit molded rubber/plastic material “Y” configured upper, the strap ends of which penetrates and are secured into an EVA plastic sole. We note that this flip-flop type sandal also has a thin, separately applied plastic material “insole“ which, as you indicate, features a “holographic” rendition of colorful heart shaped reflections. The presence of a separate insole that is made of a distinctly different plastic material component, applied on top of the EVA plastic bottom/sole by cementing and even in this instance, a line of stitching, is deemed to exclude this sandal from classification as ”zoris.”

CBP rationale

The applicable subheading for the sandal, identified as Item #C20B3324, 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 does not have a foxing-like band; and which does not cover the ankle.

Full text

NY L81788 January 6, 2005 CLA-2-64:RR:NC:SP:247 L81788 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Alice Liu Atico International, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of footwear from China Dear Ms. Liu: In your letter dated December 23, 2004 you requested a tariff classification ruling. The submitted half pair slip-on sandal is identified as “Ladies Zories”, Item #C20B3324. This open-toe, open-heel toe-thong sandal has a unit molded rubber/plastic material “Y” configured upper, the strap ends of which penetrates and are secured into an EVA plastic sole. We note that this flip-flop type sandal also has a thin, separately applied plastic material “insole“ which, as you indicate, features a “holographic” rendition of colorful heart shaped reflections. The presence of a separate insole that is made of a distinctly different plastic material component, applied on top of the EVA plastic bottom/sole by cementing and even in this instance, a line of stitching, is deemed to exclude this sandal from classification as ”zoris.” The applicable subheading for the sandal, identified as Item #C20B3324, 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 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

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