United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY K86614 - NY K86878 > NY K86667

Previous Ruling Next Ruling
NY K86667

June 24, 2004
CLA-2-64: RR: NC: SP: 247 K86667


TARIFF NO.: 6402.99.30

Mr. Edward J. Iovino
G.M.A. Accessories, Inc.
1 East 33rd Street, 9th Floor
New York, NY 10016

RE: The tariff classification of footwear from China.

Dear Mr.Iovino:

In your letter dated June 09,2004, you requested a tariff classification ruling.

The submitted half-pair sample, identified as Style FF-3684, is a woman’s 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 rubber/plastic foam outsole. The upper also features a ¼-inch wide textile ribbon that is interlaced into the rubber/plastic toe-thong strap and tied into a bow over the middle of the vamp. The upper’s ribbon decoration is an accessory/reinforcement that account for more than 10% of the upper’s external surface area. In this regard, the upper’s surface is less than 90% plastic.

Although this sandal looks very much like a “zori,” it is precluded from being classified as one because it has an upper, which is a single molded piece of rubber/plastic that is interlaced with textile material.

The applicable subheading for Style # FF-3684, will be 6402.99.30, Harmonized Tariff Schedule of the United States (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); which is not designed to be a protection against water, oil, or cold or inclement weather; and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

We are returning the sample as 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: