CATEGORY: Classification s41

N122955

October 1, 2010

CLA-2-64:OT:RR:NC:N4:447

CATEGORY: Classification

TARIFF NO.: 6402.99.3165, 6404.19.3560

Ms. Beverly L. Greenberg, Esq. Hyman Spector & Mars, LLP 150 West Flagler Street, Suite 2701 Miami, FL 33139

RE: The tariff classification of footwear from Brazil

Dear Ms. Greenberg:

In your letter electronic ruling request submitted on September 13, 2010 on behalf of your client, Flame Imports, LLC, you requested a tariff classification ruling for eight models of women’s thong sandals.

This ruling is being issued based upon the illustrative documentation provided and the accuracy of your statements regarding the materials used to manufacture these sandals. This information may be verified at the time of importation.

The illustrative half pair samples identified in descriptive literature as model #’s 125, 134, 152, 215 and 233, are women’s open-toe/open-heel thong sandals with outer soles and uppers composed of rubber/plastics. The uppers, as stated by you, do not have the classic “Y” shape of a zori and are decorated with rubber, plastic and nylon ornaments, which, when added back into the external surface area measurement, accounts for uppers having more than 90 percent rubber/plastics by visual estimation. We agree with your suggested classification under subheading 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for model #’s 125, 134, 152, 215 and 233 will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women. The rate of duty will be 6 percent ad valorem. 2

The illustrative half pair samples identified in descriptive literature as model #’s 224 and 242, are women’s open-toe/open-heel thong sandals with outer soles composed of rubber/plastics. The uppers, as stated by you, are composed of rubber/plastics, are wrapped in fabric material, and are decorated with (3) flowers of fabric and plastic. Since the fabric wrapping completely obscures the rubber/plastics uppers, they are considered uppers of textile material for tariff classification purposes. The entire sandal, however, is more than 10 percent by weight of rubber/plastics.

The applicable subheading for model #’s 224 and 242 will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports or athletic footwear; footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; other: for women. The rate of duty will be 37.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

With regard to sandal model # 161, which you suggest be classified under subheading 6402.20.0000, HTSUS, we need additional information in order to issue a ruling on this item. Please send us a representative sample of this sandal and resubmit your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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 Stacey Kalkines at (646) 733-3042.

Sincerely,

Robert B. Swierupski Director National Commodity Specialist Division