HQ H185722
CLA-2 OT:RR:CTF:TCM H185722 TSM
Mr. Joel Schwartz
Great China Empire, Ltd.
1385 Broadway
New York, NY 10018
RE: Revocation of NY N161242; Classification of sandals from China
Dear Mr. Schwartz:
This is in reference to New York Ruling Letter (NY) N161242, issued to Great China Empire, Ltd. on May 16, 2011, concerning the tariff classification of a child’s open toe heel sandals from China. In that ruling, U.S. Customs and Border Protection (“CBP”) classified the subject merchandise under subheading 6402.99.27, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Other 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 such as those mentioned in note 4(a) to this chapter) 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: Sandals and similar footwear of plastics, produced in one piece by molding.” Upon additional review, we have found this classification to be incorrect. For the reasons set forth below we hereby revoke NY N161242.
Notice of the proposed action was published in the Customs Bulletin, Vol. 49, No. 14, on April 8, 2015. No comments were received in response to the notice.
FACTS:
NY N161242, issued to Great China Empire, Ltd. on May 16, 2011, describes the subject merchandise as follows:
The sample identified as style YX5117 is a child’s open toe/open heel sandal. The flat outer sole is a single piece of foamed rubber/plastic, approximately uniform in thickness, and cut in the shape of a footprint. The molded PVC upper is a single piece that is secured by plugs to the rubber/plastic outer sole on either side of the foot and between the first and second toes. Portions of the upper form an adjustable heel strap and a side closure that secures the shoe to the foot.
ISSUE:
Whether the sandals at issue should be classified under subheading 6402.99.27, HTSUS, as “… Sandals and similar footwear of plastics, produced in one piece by molding,” or subheading 6402.99.31, HTSUS, as “…Other.”
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The HTSUS provisions under consideration are as follows:
6402 Other footwear with outer soles and uppers of rubber or plastics:
Other footwear
6402.99 Other
Other
Having uppers of which over 90 percent of
the external surface area (including any
accessories or reinforcements such as
those mentioned in note 4(a) to this chapter)
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
6402.99.27 Sandals and similar footwear of
plastics, produced in one piece by
molding
6402.99.31 Other
Subheading 6402.99.27, HTSUS, provides for “…. Sandals and similar footwear of plastics, produced in one piece by molding.” This subheading does not allow for footwear with separately attached rubber and plastic components. Manufacturing or assembling of an upper to an outer sole by such process as stitching, riveting, nailing, screwing, plugging, gluing, plugging, etc., would preclude classification as “produced in one piece by molding.” Since the uppers of the subject sandals, style YX5117, were attached to the outer soles by means of plugs, the sandals were not “produced in one piece by molding” within the meaning of subheading 6402.99.27, HTSUS. Therefore, they cannot be classified in this subheading.
Subheading 6402.99.31, HTSUS, provides for footwear “… Other (than sandals and similar footwear of plastics, produced in one piece by molding).” Sandals with uppers and outer soles of rubber or plastics not produced in one piece by molding are classified in this subheading. The uppers of the subject sandals, style YX5117, are attached to the outer soles by means of plugs. Therefore, the subject sandals cannot be considered to be produced in one piece by molding and are classified in subheading 6402.99.31, HTSUS.
Based on the foregoing, we conclude that the subject sandals are classified in subheading 6402.99.31, HTSUS.
HOLDING:
By application of GRI 1, the subject sandals are classified under subheading 6402.99.31, HTSUS, as “Other 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 such as those mentioned in note 4(a) to this chapter) 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.” The general, column one rate of duty is 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 the internet at www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY N161242, dated May 16, 2011, is hereby REVOKED.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division