The tariff classification of footwear from Vietnam

N279137 October 7, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Damian Duguid Fitflop LLC 10 Bank St. White Plains, NY 10606 RE: The tariff classification of footwear from Vietnam Dear Mr. Duguid: In your letter dated August 31, 2016, you requested a tariff classification ruling. You will importing footwear, identified as style numbers E54 and H63, pictures in lieu of samples were submitted with your request via email. Style numbers E54 and H63, are women’s open toe, open heel, not covering the ankle, thong flip flop sandals. The “V” shaped strap uppers consist of a single molded piece of thermoplastic polyurethane (TPU), and thongs which go between the first and second toes. The contoured outer soles are made from rubber/plastics. The uppers are secured to the rubber/plastics outer soles by plugs. The flip flop sandals are not protective nor do they contain foxing or foxing-like bands. Via email message you suggest classification of style numbers E54 and H63 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. Visual examination of the images sent indicate that the contoured outer soles are not uniform in thickness. The applicable subheading for style numbers E54 and H63 will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: 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: 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division