The tariff classification of footwear from Brazil

N258896 November 24, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165; 6402.99.3171 Ms. Elizabeth T. Weinzierl-Gutmann Savino Del Bene U.S.A. Inc. 149-10 183rd Street Jamaica, NY 11413 RE: The tariff classification of footwear from Brazil Dear Ms. Weinzierl-Gutmann: In your letter dated October 7, 2014, you requested a tariff classification ruling on behalf of Alpargatus USA DBA Havaianas. As requested the samples are being returned. The instant samples, identified as Havaianas brand, Slim Tribal # 4115842 (women’s), Slim Flower # 4130044 (women’s), Slim Crystal Glamour # 4119517 (women’s), SL Princess Glamour # 4129880 (girl’s), and Slim Animals # 4128095 (women’s), are open-toe/open-heel flip-flop thong sandals. All have rubber or plastics “Y” or “V” shaped strap uppers with thongs between the first and second toes and assembled to foamed rubber or plastics outer soles by plugs. All five styles have the logo “havaianas” molded into the upper of the straps. The outer soles of all five samples were measured and are not approximately uniform in thickness. The external surface area of the uppers of the Slim Tribal # 4115842 (women’s), Slim Flower # 4130044 (women’s), Slim Crystal Glamour # 4119517 (women’s), SL Princess Glamour # 4129880 (girl’s) styles would be more than 90 percent rubber or plastics. Slim Tribal # 4115842 (women’s) features a metal ornament on the straps and Slim Flower # 4130044 (women’s) has a circular ceramic ornament located in the center of the straps. Slim Crystal Glamour # 4119517 (women’s) has a crystal ornament on the straps. One sandal of SL Princess Glamour # 4129880 (girl’s) has the silhouette of Disney’s Princess Belle printed on the foot bed while the other has a flower in a dome design. In addition, there is a crystal ornament on the straps. All of the ornaments are secured in place on the upper by a single rivet. The metal, ceramic and crystal ornaments are considered loosely attached appurtenances and are excluded from the external surface area of the upper calculation. The uppers would still be considered “one piece molded.” Slim Animals # 4128095 (women’s) is screen printed with a tiger pattern and has no attached ornaments. The designs printed on the foot beds of Styles SL Princess Glamour # 4129880 (girl’s) and Slim Animals # 4128095 (women’s) would not be considered separately applied insoles. You suggest Slim Tribal # 4115842 (women’s), Slim Flower # 4130044 (women’s), Slim Crystal Glamour # 4119517 (women’s), SL Princess Glamour # 4129880 (girl’s), and Slim Animals # 4128095 (women’s) be classified under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for zori footwear. We disagree with this suggested classification as the sandals are not “zoris” footwear as defined in Treasury Decision (T.D.) 93-88, “Footwear Definitions” dated October 25, 1993. “Zori” footwear must have outer soles which are approximately uniform in thickness, i.e. the thickest point is neither more than 3/8 inch thicker than the thinnest point nor more than 35 percent thicker than the thinnest point. All five styles do not have outer soles that are approximately uniform. The applicable subheading for Slim Tribal # 4115842 (women’s), Slim Flower # 4130044 (women’s), Slim Crystal Glamour # 4119517 (women’s), and Slim Animals # 4128095 (women’s) will be 6402.99.3165, HTSUS, which provides for other 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 men: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for SL Princess Glamour # 4129880 (girl’s) will be 6402.99.3171, HTSUS, which provides for other 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: 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/. Please note the submitted samples do not meet the country of origin marking requirements of 19 U.S.C. 1304. 19 C.F.R. 134.11 states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.” The placement of the country of origin under the strap, in especially small typeset, in non-contrasting color, and very closely situated to foreign writing, is not considered legible or conspicuous. The country of origin writing on the hang tag is too small and sometimes covered by another label. Also, the country of origin label on the outer sole of all five shoe styles is not securely attached. Additionally, both shoes in the pair need to be marked. Accordingly, the footwear would be considered not legally marked. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division