CLA-2-64:OT:RR:NC:N3:447
Mr. Richard L. Writsman
James J. Boyle Co.
1200 Corporate Center Dr.
Suite 350
Montery Park, CA 91754
RE: The tariff classification of footwear from China
Dear Mr. Writsman:
In your letter dated April 21, 2017 you requested a tariff classification ruling on behalf of Marolina Outdoor Inc. The submitted samples will be returned to you.
Style # H8332000 (Model Flipster), is a men’s open-toe, open-heel, flip flop sandal. The “Y” shaped upper strap, with a thong between the first and second toe, is made from 100 percent rubber or plastics. The word Huk in a contrasting color appears on the lateral side of the strap as well as the foot bed. The outer sole is made from 100 percent rubber or plastics. It does not feature a separate insole, a foxing, or a foxing-like band.
We disagree with your suggested classification of Style # H8332000 (Model Flipster), under heading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), as footwear with outer soles and uppers of rubber or plastics: footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). In order for this sandal to be considered a zori, it must meet seven requirements defined in Treasury Decision (T.D.) 93-88, “Footwear Definitions” dated October 25, 1993, which states in pertinent part; “Zori” footwear must have a molded upper or plastic upper segment with plugs at the end of each segment that must penetrate all or part of the sole. The submitted sandal fails to meet this requirement of “zori” footwear as the upper is not assembled to the outer sole by means of plugs. It will be classified elsewhere.
Style # H8012000 (Model Brewster 2317), is a men’s closed-toe, closed-heel, below-the-ankle, casual slip-on shoe. The upper is made from 100 percent cotton textile material. Elastic gore is sewn on the lateral and medial sides of the vamp. The medial side of the shoe has two metal vent holes covered with a mesh. Embroidered onto the lateral side of the shoe is the word Huk and a textile material label with the word Huk and the phrase Performance Fishing is sewn onto the vamp. The outer sole is made from 100 percent rubber or plastics. The shoe is not protective nor does it have a foxing or foxing-like band. The shoe is valued over $12/pair.
Style # H8011000 (Model Attack), is men’s closed-toe, closed-heel, below-the-ankle, lace-up shoe.
The upper is made from nylon textile material. The upper features a textile overlay pattern along the perimeter of the shoe that extends upward to form an eyelet stay. It has a separate tongue with a sewn on strip of fabric through which the laces are threaded. There is a rubber or plastics piece at the top end of the tongue with the word Huk in a contrasting color. Embroidered onto the toe area on the lateral side of the shoe is the word Huk. Sewn onto the heel is a pull-on strap with the phrase Performance Fishing. The outer sole made from rubber or plastics features drainage holes. The shoe is not protective, and does not feature a foxing, or a foxing-like band. The value of the shoe is over $12/per pair.
The applicable subheading for Style # H332000 (Model Flipster) will be 6402.99.3145, 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.
The applicable subheading for Style # H8012000 (Model Brewster 2317) will be 6404.19.3940, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for men. The rate of duty will be 37.5 percent ad valorem.
The applicable subheading for Style # H8011000 (Model Attack) will be 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports or athletic footwear; other: valued over $12/pair: for men. The rate of duty will be 9 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.
Your inquiry does not provide enough information for us to give a classification ruling on Style # H8331000 (Model Caruso). Your request for a classification ruling should include the external surface area measurements, by percentage, for all component materials comprising the upper of the submitted sample, excluding any accessories or reinforcements (as per Note 4(a) to Chapter 64, HTSUS). Specifically, what is the surface area occupied by the leather and textile? Include the specific fiber content of the textile portion (i.e. cotton, man-made, etc.). When this information is available, you may wish to consider resubmission of your request. We are returning any related sample, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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