CLA-2-64:OT:RR:NC:N3:447
Mr. Jeff Thayer
Triple T Trading Ltd.
6026 31st Ave, NE
P.O. Box 124
Marysville, WA 98271
RE: The tariff classification of footwear from China
Dear Mr. Thayer:
In your letter dated October 20, 2014, you requested a tariff classification ruling.
The submitted sample identified as style # “214999W” is a women’s open toe/open heel thong sandal having a rubber or plastics outer sole. The glittery “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 F.O.B. value is not over $3.00 per pair. You suggested classification in 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for “zoris.” Zori footwear is defined in T.D. 93-88, dated October 25, 1993. The rubber or plastics outer sole is not approximately of uniform thickness. Measurements taken of the outer sole found the thickest point to be more than 35 percent thicker than the thinnest point. The sample would not be considered zori footwear.
The applicable subheading for the style # “214999W” 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; not having a foxing or a foxing-like band and not protective 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 http://www.usitc.gov/tata/hts/.
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