CLA-2-64:OT:RR:NC:N3:447
Ms. Ursula T. Gabriel
JUSTFAB™
800 Apollo Street
El Segundo, CA 90245
RE: The tariff classification of footwear from China
Dear Ms. Gabriel:
In your letter dated January 29, 2016, received by this office on March 9, 2016, you requested a tariff classification ruling. The submitted three samples are being returned to you, as requested.
The footwear, identified as Rose Sandal, is a girl’s gold-tone, open-toe, closed heel, covering-the-ankle sandal. The upper, made from rubber or plastics, consists of a T-strap that covers the toe and the center of the vamp, a double ankle strap, and a full heel counter. The T-shaped strap is decorated with three sewn-on textile material pink rosettes. We consider the pink rosette ornaments to be “loosely attached appurtenances” and therefore excluded from the upper’s external area measurements. The heel counter has a zipper closure. The outer sole is made from rubber or plastics. It does not have a foxing band or foxing-like band and is not protective. You provided a value for the sandal of $8.90/pair.
The footwear, identified as Jax Sandal, is a woman’s gold-tone open-heel, open-toe, slip-on sandal that does not cover the ankle. The upper and outer sole of the sandal are made from molded polyvinyl chloride (PVC). It features a separate rubber or plastics “V-” shaped strap with a thong that goes between the first and second toes. The strap is secured to the sole by plugs. It does not have a foxing band, or foxing-like band, nor is it protective. You provided a value of $7.75/pair.
You suggest that this sandal be classified under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Zoris footwear. We disagree with this suggested classification. The sandal is not “zoris” footwear because it does not meet the requirements as defined in Treasury Decision (T.D.) 93-88, “Footwear Definitions” dated October 25, 1993, which states in pertinent part; A “Zori” must have a “foamed” rubber or plastics outer sole.
The applicable subheading for the Rose Sandal will be 6402.91.4061, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle; in which the upper’s external surface area is over 90% rubber or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band 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 than footwear having uppers which from a point 3 com above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching)… other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the Jax Sandal 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 (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.
Style FKFW-SS15GAC48 is a girl’s closed toe, closed heel, covering the ankle, fashion boot. With the exception of the back heel, the upper consists of a synthetic micro-fiber textile material covered with decorative silver stitched on rubber or plastics sequins. The sequins which do not completely obscure the underlying textile material, are considered to be accessories or reinforcements, and are not counted in the upper’s external surface area measurement. The approximately 9½ inch high boot is of the slip-on type without a closure. The vamp, topline, sides, and back heel feature synthetic binding trim. The boot is fully lined with a thin faux fur fleece. It has a rubber or plastics outer sole with textile flocking. The boot does not have a foxing or foxing-like band. It is not considered to be protective against cold or inclement weather. You provided a value of $8.30/pair
The applicable subheading for the Style FKFW-SS15GAC48 will be 6404.19.3790, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: other. The rate of duty will be 12.5 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division