CLA-2-64:OT:RR:NC:N3:447
Ms. Yvette N. Powell
Crocs
7477 E. Dry Creek Parkway
Niwot, CO 80503
RE: The tariff classification of footwear from China
Dear Ms. Powell:
In your letter dated September 24, 2014, you requested a tariff classification ruling. As requested your sample is being returned.
Style 201271 “Chawaii Flip LATAM Wave LE” open-toe/open-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 strap and thong are assembled to the sole by plugs which penetrate the outer sole. The foamed rubber or plastics outer sole is not approximately uniform in thickness nor does it have a separate insole.
You suggest that this sandal be classified under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). We disagree with this suggested classification. The sandal is not “zoris” footwear as the upper and the outer sole do not meet the requirements as defined in Treasury Decision (T.D.) 93-88, “Footwear Definitions” dated October 25, 1993 which states a “Zori” must have an outer sole which is 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.
The applicable subheading for Style 201271 “Chawaii Flip LATAM Wave LE” 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.
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, that the submitted sample does not meet the country of origin marking requirements of 19 U.S.C. 1304. The placement of the adhesive label containing the country of origin on the underside of the upper straps is located in an inconspicuous spot. Also, the writing is too small. 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division