CBP Ruling N149659 — The tariff classification of footwear from India

Tariff classification

Headings: 6402

Product description

The submitted sample identified by you as style “Guru Sandal,” is a pair of open toe/heel “flip-flop” thong sandals with rubber/plastic outer soles and two-piece rubber/plastic uppers. Each upper is composed of a separate thong and a strap (at the instep) which are secured to the sole by means of plugs. You suggest that this item be classified under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). However the sandals are not “zoris” footwear as the uppers are not “one-piece” as defined in Treasury Decision (T.D.) 93-88, dated October 25, 1993. T.D. 93-88 provides in pertinent part; A “Zori” must have “an upper which is a single, molded piece of rubber or plastic as the sole.”

CBP rationale

The applicable subheading for the footwear identified as style “Guru Sandal” will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or a foxing-like band and not protective; other: other: other: for women: other.

Full text

N149659 March 14, 2011 CLA-2-64 OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Joseph Choorapuzha Mr. Prem Thomas Gurus, Inc. 161 E. 25th Street, Apt. 2A New York, NY 10010 RE: The tariff classification of footwear from India Dear Sirs: In your undated letter, you requested a tariff classification ruling. The submitted sample identified by you as style “Guru Sandal,” is a pair of open toe/heel “flip-flop” thong sandals with rubber/plastic outer soles and two-piece rubber/plastic uppers. Each upper is composed of a separate thong and a strap (at the instep) which are secured to the sole by means of plugs. You suggest that this item be classified under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). However the sandals are not “zoris” footwear as the uppers are not “one-piece” as defined in Treasury Decision (T.D.) 93-88, dated October 25, 1993. T.D. 93-88 provides in pertinent part; A “Zori” must have “an upper which is a single, molded piece of rubber or plastic as the sole.” You state in your letter that this footwear will be imported in 7 sizes for men and women in various colors. The applicable subheading for the footwear identified as style “Guru Sandal” will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or a foxing-like band and not protective; other: other: other: for women: other. 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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