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NY J87095




August 22, 2003

CLA-2-64: RR: NC: TA: 347 J87095

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.20.0000; 6402.99.18

Ms. Jane A. Sheridan
Brown Shoe Company, Inc.
8300 Maryland Ave.
St. Louis, MO 63105-3693

RE: The tariff classification of footwear from China.

Dear Ms. Sheridan:

In your letter dated August 06, 2003, you requested a tariff classification ruling.

The two submitted samples are described as follows:

Pattern # 27892 is an open-toe, open-heel “flip-flop” sandal. The upper consists of a single-molded rubber/plastic Y-configured toe-thong strap, the ends of which penetrate and are secured by plugs into a ¾-inch thick rubber/plastic foam outsole of uniform thickness. The sandal features an approximately ¾-inch diameter metal “Frog Face” ornament that is attached by a rivet to a single central point at the juncture of the Y-configured toe-thong strap. We consider the metal ornament to be a “loosely attached appurtenance” and not an accessory or reinforcement for classification purposes.

The applicable subheading for this slip-on sandal identified as Pattern # 27892, will be 6402.20.0000, 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 Free.

Pattern # 26183 is an open-toe, open-heel, slip-on sandal. The upper consists of three approximately ¼-inch wide rubber/plastic straps that are looped through a plastic toe piece to form an Y-configured toe-thong strap, the ends of which penetrate and are cemented to a ½-inch thick rubber/plastic foam outsole of uniform thickness. Although this sandal looks very much like a “zori,” it is precluded from being classified as one because it does not have an upper which is a single molded piece of rubber/plastic and it also has a separately applied thin plastic sheeting-type material insole that has been cemented onto the top of the sandal’s footbed.

In TD 93-88 dated October 25, 1993 certain “Footwear Definitions” were published to provide some guidelines used by Customs to classify footwear under Chapter 64 of the Harmonized Tariff Schedule of the United States.

Briefly, some standard characteristics of a “zori” include an upper, which is a single molded piece of rubber/plastic; a rubber/plastic outsole of uniform thickness and the outsole must not have a separate insole. As previously pointed out, this slip-on sandal has characteristics that are not typical of a “zori” and therefore cannot be classified as such.

The applicable subheading for this slip-on sandal identified as Pattern # 26183, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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