CLA-2-64:OT:RR:NC:N4:447
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway, 11th Floor
New York, NY 10003
RE: The tariff classification of footwear from China
Dear Ms. Lee:
In your letter dated August 31, 2011 you requested a tariff classification ruling for five styles of women’s and girl’s shoes.
The submitted half-pair sample identified by you as style number “D190605,” is a girl’s open-toe/heel flip-flop thong sandal. The “V” shaped strap upper consists of a single molded piece of rubber or plastics and a thong which goes between the first and second toes. The upper straps and thong are assembled to the sole by means of plugs which penetrate the outer sole. The upper features a polyester textile “floral” ornament secured to it by minimal stitching, the removal of which would not render the sandal unserviceable as footwear. This decorative ornament is considered a “loosely attached appurtenance” and is excluded from the external surface area measurement of the upper. The rubber or plastics sole is approximately uniform in thickness. The thickest point is neither more than 3/8 of an inch thicker than the thinnest point nor more than 35 percent thicker than the thinnest point. It does not have a separate insole.
The applicable subheading for style number “D190605” will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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). The rate of duty will be Free.
The submitted half-pair sample identified as style D100100, is a women’s open toe/open heel thong sandal with a one-piece unit molded rubber or plastics sole. The rubber or plastics lace-up strap upper, the ends of which are attached to the sole by plugs which penetrate the outer sole, does not form a “V,” “Y” or “X” and therefore, does not meet the required criterion for “zori” classification.
The applicable subheading for style D100100 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; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather; other: other: other: for women: other. The rate of duty will be 6 percent ad valorem for each shoe.
The submitted half-pair sample identified as style D186595, is a girl’s “glitter toe” ballet flat which has a leather outer sole and a predominately textile upper. You provided a component material breakdown by weight (in grams) for this shoe.
The applicable subheading for the girl’s “glitter toe” ballet flat, style D186595 will be 6404.20.4090, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile: footwear with outer soles of leather or composition leather: in which the shoe, by weight, is less than 50% textile materials and rubber and/or plastics; and which is valued over $2.50 per pair. The rate of duty will be 10% ad valorem.
The submitted half-pair sample identified as style D186592, is a girl’s “glitter” ballet flat which has a leather outer sole and a textile upper which is completely covered with graphite “glitter.” This “glitter” constitutes the constituent material having the greatest external surface area of the upper.
The applicable subheading for the girl’s “glitter” ballet flat, style D186592 will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The rate of duty will be 12.5% 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/.
In reference to style D701179, your inquiry does not provide enough information for us to give a classification ruling. Your request for a classification ruling should include a component material breakdown, by percentage, for the two part upper, as well as the F.O.B. value per pair for this item. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which 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.”
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