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NY K80009

October 29, 2003

CLA-2-64:RR:NC:247: K80009


TARIFF NO.: 6402.99.18

Ms. Shawna Wang
Dynasty Footwear
800 North Sepulveda Blvd.
El Segundo, CA 90245

RE: The tariff classification of footwear

Dear Ms. Wang:

In your letter dated September 10, 2003, you requested a tariff classification ruling for a footwear style identified as sample “SBW277” a woman’s thong sandal. You ask if the three textile flowers are considered “loosely attached appurtenances” and if the “gridlines” supporting the underneath portion of the sole are considered “uniform thickness” in regards to “zoris” classification.

The shoe is constructed with a one-piece bottom of rubber/plastics. The one-piece rubber/plastics upper is attached to the bottom by means of plugs. There are three textile ornamental flowers attached to the upper by means of a single rivet each.

In regards to your specific questions, briefly, a “loosely attached appurtenance” is generally unmeasurable in any objective way, and must be:

(a) purely decorative, no function no matter how minor or non-essential.

(b) secured by minimal stitching (one or two stitches), tacking or a single rivet.

(c) its removal must not result in excessive holes rendering the upper unserviceable.

Textile flowers, fabric bows secured with minimal (one or two) stitching or a single rivet or tack, pom-poms, non-functional buttons and tassels are examples of the type of item commonly considered “Loosely Attached Appurtenances.” In this regard, the three textile flowers attached to the upper on sample “SBW277” are “loosely attached appurtenances” and disregarded for external surface area of the upper measurement purposes.

T.D. 93-88 Footwear Definitions dated October 25, 1993 provided footwear definitions as guidelines for the importing community to assist them in better understanding classification requirements. Among other requirements, a “zori” must have a foamed rubber or plastic sole which is approximately uniform in thickness. The walking surface of the sole on sample “SBW277” is a “grid-like pattern” resulting in a non-uniform thickness to the sole. In this regard, it is not a “zori.”

The applicable subheading for footwear sample “SBW277” will be 6402.99.18, (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other,. The general rate of duty will be 6 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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.


Robert B. Swierupski

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