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 L88821 - NY L88867 > NY L88831

Previous Ruling Next Ruling
NY L88831

November 30, 2005

CLA-2-64:RR:NC:SP:247 L88831


TARIFF NO.: 6402.20.0000 ; 4202.92.4500

Mr. Thomas MacMahon
Gap Inc.
345 Spear Street
San Francisco, CA 94105

RE: The tariff classification of footwear from China

Dear Mr. MacMahon:

In your letter dated November 8, 2005 you requested a tariff classification ruling.

The submitted sample, identified as Style 368739 and described as “Valentine Flip Flops,” is a pair of girl’s flip-flop “zori” sandals and two heart shaped plastic key rings with small metal chains, that are presented together for sale as a single unit in the form of a large, red, tablet-like EVA plastic material “Valentine” heart display piece. The open-toe, open-heel “zori” sandals have one-piece molded rubber/plastic “V” configured upper straps, the ends of which are secured to a flat EVA plastic sole by plugs. The sole’s of the “zori” sandals and the two key rings with chains are made of the EVA plastic material that is pre-cut and designed to be popped out of the large, red, heart shaped “Valentine” tablet-like background presentation piece, like the pieces of a jigsaw puzzle.

The heart shaped “Valentine Flip Flops” presentation item is imported in a clear vinyl plastic sheeting carrying bag. The bag is approximately 14” wide, 13” high and it is also heart shaped. It has a zipper closure reinforced with textile material along the top and it has reinforced textile fabric seams plus two sewn-on textile strap handles. This item is a zippered tote bag, designed to contain personal effects during travel.

The heart shape display, “Valentine Flip Flops” presentation piece, will be considered a composite good and will be classifiable on the basis of HTS, “General Rules of Interpretation,” GRI 3(b). The “ Valentine Flip Flops” heart, which is composed of a pair of flip-flop sandals and two key rings with chains on a punch-out EVA plastic heart shaped tablet background piece, is a composite good that is made up of different component parts that are by design, attached to each other and form an inseparable whole when put up for retail sale. Composite goods are classified according to the component that gives them their essential character. Based on factors such as value, size and component use, it is the “zori” sandals that impart the essential character of this composite good. Therefore, the pair of “zori” sandals and the two heart shaped key rings with metal chains on a plastic punch-out presentation display tablet that contains them, constitutes a composite good, classifiable with the rate applicable to the “zori” sandals.

The applicable subheading for the pair of “Valentine Flip Flops” sandals and two heart shaped key rings with chains on a plastic heart shaped, punch-out presentation display tablet, 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.

The applicable subheading for the zippered tote bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags designed to contain personal effects during travel, manufactured of clear polyvinyl chloride (PVC) plastic sheeting. The rate of duty is 20% ad valorem.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: