CBP Ruling L82731 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample identified as Style #73/WLD089-00 is a flip-flop type, open-toe, open-heel toe thong sandal with a one-piece molded plastic strap upper, the ends of which are affixed to a rubber/plastic sole by means of plugs. The sandal’s upper also features tightly strung rows of glass and plastic beads as accessories and/or reinforcements that are securely sewn onto the plastic material strap upper, but do not completely cover it. With the numerous glass bead accessories and/or reinforcements included, we have determined that the external surface area of the sandal’s upper is not over 90% rubber or plastics. This sandal with its “beaded upper straps” is not classified as “zoris” under HTS 6402.20.0000, as have

CBP rationale

The applicable subheading for the flip-flop type sandal, identified as Style #73/WLD089-00, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels.

Full text

NY L82731 March 15, 2005 CLA-2-64:RR:NC:SP:247 L82731 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. Lyn Antunes Norman Kreiger, Inc. 921 West Artesia Blvd. Rancho Dominguez, CA 90220 RE: The tariff classification of footwear from China Dear Ms. Antunes: In your letter dated February 28, 2005, on behalf of Interpacific Corporation, you requested a tariff classification ruling. The submitted sample identified as Style #73/WLD089-00 is a flip-flop type, open-toe, open-heel toe thong sandal with a one-piece molded plastic strap upper, the ends of which are affixed to a rubber/plastic sole by means of plugs. The sandal’s upper also features tightly strung rows of glass and plastic beads as accessories and/or reinforcements that are securely sewn onto the plastic material strap upper, but do not completely cover it. With the numerous glass bead accessories and/or reinforcements included, we have determined that the external surface area of the sandal’s upper is not over 90% rubber or plastics. This sandal with its “beaded upper straps” is not classified as “zoris” under HTS 6402.20.0000, as have you suggested. The applicable subheading for the flip-flop type sandal, identified as Style #73/WLD089-00, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% 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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