CLA-2-64:RR:NC:TP:347 C89735
Mr. Steve Crisafi
Daco Corporation International of California
P.O. Box 55
Pismo Beach, CA 93448
RE: The tariff classification of a rubber/plastic zori from the Philippines.
Dear Mr. Crisafi:
In your letter dated July 1, 1998, you requested a tariff classification
ruling.
You have submitted a sample of a thong style, open toe, open heel sandal
which you refer to as a zori which seems to be made of a rubber/plastic
material. The one-piece Y-strap upper is distinct from the sole, the ends of
which penetrate and are secured by plugs into a sole of even thickness. There
is no lining on the inner surface of the upper nor on the sole. You also state
that there is a separate decorative strip, which we assume is also made of
rubber/plastic material, running around the edge of the shoe. This decorative
rubber/plastic strip does not preclude its classification as a zori.
The applicable subheading for the zori will be 6402.20.00, Harmonized
Tariff Schedule of the United States (HTS), which provides for footwear with
outer soles and uppers of rubber or plastics with upper straps or thongs
assembled to the sole by means of plugs (zoris). The rate of duty will be 1.4%
ad valorem.
We also note that the submitted sample is not properly marked with the
country of origin. "Made in Philippines" is marked on two of the outersole
plugs but is not conspicuous. Therefore, if imported as is, the submitted
sample will not meet the country of origin marking requirement of 19 U.S.C.
§1304. Accordingly, the sandal 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".
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 Richard Foley at 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division