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NY J88899




October 6, 2003

CLA-2-64:RR:NC:TA:347 J88899

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.20.20 ; 6402.99.18 ; 6402.99.30

Ms. Amanda Wilson
Dillard’s, Inc.
1600 Cantrell
Little Rock, AR 72201

RE: The tariff classification of footwear from China

Dear Ms. Wilson:

In your letter dated September 23, 2003 you requested a tariff classification ruling.

The three submitted half pair footwear item samples are identified and described as follows:

Style S44QC911G - A girl’s open-toe, open-heel “flip-flop” sandal. The upper consists of one-piece molded “V-shape” configured straps with a toe thong, the ends of which penetrate and are secured by plugs into an EVA plastic sole of uniform thickness of approximately 1-inch. The one-piece molded plastic upper straps feature several leafy flower-like textile material ornaments, each one being attached to the upper by a single central metal rivet. The several flower-like ornaments are considered to be a “loosely attached appurtenance” for footwear classification purposes and as such they are excluded from any external surface area upper material measurements. We consider this toe-thong sandal to be classifiable as a “zori”.

Style S44QC910G - A girl’s open-toe, open-heel toe-thong upper sandal that has stitched together plastic material “V” configured ½-inch wide straps, the ends of which penetrate and are secured into an EVA plastic bottom/sole. The plastic material upper straps also have a row of securely sewn-on ¼-inch wide ornamental plastic beads that cover most of the strap’s external surface area.

Style S44QC905X - A girl’s open-toe, open-heel slip-on sandal. The sandal has a predominately EVA plastic material upper consisting of a plastic front vamp portion and a ½-inch wide elasticized textile material heel strap portion. The sandal’s upper also features a large decorative flower-like ornament made up of plastic sequins and beads. The sandal bottom/outer sole is made of EVA plastic. We note that textile material accounts for more than 10% of the external surface area of this sandal’s upper and therefore this footwear item is precluded from being classified, as you have suggested, under subheading 6402.99.18, HTS.

The applicable subheading for the sandal identified as Style S44QC911G 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 Free.

The applicable subheading for the sandal identified as Style S44QC910G will be 6402.99.18, 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 does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

The applicable subheading for the sandal identified as Style S44QC905X will be 6402.99.30, HTS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37% ad valorem.

We note that all three submitted sandals are not marked with the country of origin. Therefore, if imported as is, the sandals will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandals/shoes 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.”

We are returning the samples as you requested.

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,

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