CBP Ruling N121215: The tariff classification of footwear from China

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N1 N121215 (December 15, 2010)

Tariff classification

Headings: 6402

Product description

The submitted sample, identified as BW11009, is a woman’s flip-flop sandal. The "Y" shaped strap upper is a single molded piece of rubber or plastic secured to the outer sole by plugs. The rubber/plastic (PVC) outer sole has a contoured foot bed/outer sole. The sample was forwarded to the Customs and Border Protection laboratory for analysis. Measurements taken of the sole found the thickest point to be approximately 0.75-inch, more than 35 percent thicker than the thinnest point measured at 0.35-inch. Therefore it cannot be described as being approximately uniform in thickness and cannot be considered a “Zori” as defined in Treasury Decision (T.D.) 93-88, dated October 25, 1993.

CBP rationale

The applicable subheading for BW11009 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other, for women.

Full text

N121215 December 15, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Donna Nessmith CJCHT 906 SE J Street Bentonville, AR 72712 RE: The tariff classification of footwear from China Dear Ms. Nessmith: In your letter dated August 26, 2010, you requested a tariff classification ruling. The submitted sample, identified as BW11009, is a woman’s flip-flop sandal. The "Y" shaped strap upper is a single molded piece of rubber or plastic secured to the outer sole by plugs. The rubber/plastic (PVC) outer sole has a contoured foot bed/outer sole. The sample was forwarded to the Customs and Border Protection laboratory for analysis. Measurements taken of the sole found the thickest point to be approximately 0.75-inch, more than 35 percent thicker than the thinnest point measured at 0.35-inch. Therefore it cannot be described as being approximately uniform in thickness and cannot be considered a “Zori” as defined in Treasury Decision (T.D.) 93-88, dated October 25, 1993. The applicable subheading for BW11009 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other, for women. The rate of duty will be 6 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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