U.S. Customs and Border Protection
Securing America's Borders
Securing America's Borders
N172695
July 18, 2011
CLA-2-64:OT:RR:NC:N4:447
CATEGORY: Classification
TARIFF NO.: 6404.19.3560
Mr. Paul VanRisseghem
Ultimate Solutions, Inc.
4139 Glenhaven Road
Cincinnati, OH 45238
RE: The tariff classification of footwear from China.
Dear Ms. VanRisseghem:
In your letter dated June 19, 2011 you requested a tariff classification ruling.
The submitted sample trademarked by you as Flopeeze™, is a pair of women’s open toe/closed heel “flip-flop” type shoes with 1/8th of an inch thick rubber/plastic outer soles that are covered on their top surface with a thin sheet of nylon fabric. There is woven polyester piping sewn around the perimeter of each sole to give it a finished appearance and an “access” hole at the heel which allows for the insertion of the foot. The uppers consist of an approximately one inch wide nylon fabric covered strap, the ends of which are stitched to each side of the forefoot portion of the sole. This strap is stitched through the top and to the sole, thereby creating a separation in the upper between the big toe and the other four toes of the foot. You state that these shoes are to be worn at the beach to protect the feet from hot sand or sharp objects, in public showers to protect against foot fungus or anywhere else that one would not want to walk barefoot. You suggest that these shoes be classified under heading 6402 to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics. We disagree with your suggested classifications based upon General Rules of Interpretation (GRI) 1, HTSUS, which states in pertinent part; “the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In this regard, the footwear will be classified under heading 6404 to Chapter 64, HTSUS, which provides for footwear with uppers of textile materials. The applicable subheading for the Flopeeze™ footwear will be 6404.19.3560, HTSUS, which provides for footwear in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear;” which has open toes or open heels; footwear which is over 10% by weight of rubber and/or plastics; for women. The rate of duty will be 37.5% 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/.
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
July 18, 2011
CLA-2-64:OT:RR:NC:N4:447
CATEGORY: Classification
TARIFF NO.: 6404.19.3560
Mr. Paul VanRisseghem
Ultimate Solutions, Inc.
4139 Glenhaven Road
Cincinnati, OH 45238
RE: The tariff classification of footwear from China.
Dear Ms. VanRisseghem:
In your letter dated June 19, 2011 you requested a tariff classification ruling.
The submitted sample trademarked by you as Flopeeze™, is a pair of women’s open toe/closed heel “flip-flop” type shoes with 1/8th of an inch thick rubber/plastic outer soles that are covered on their top surface with a thin sheet of nylon fabric. There is woven polyester piping sewn around the perimeter of each sole to give it a finished appearance and an “access” hole at the heel which allows for the insertion of the foot. The uppers consist of an approximately one inch wide nylon fabric covered strap, the ends of which are stitched to each side of the forefoot portion of the sole. This strap is stitched through the top and to the sole, thereby creating a separation in the upper between the big toe and the other four toes of the foot. You state that these shoes are to be worn at the beach to protect the feet from hot sand or sharp objects, in public showers to protect against foot fungus or anywhere else that one would not want to walk barefoot. You suggest that these shoes be classified under heading 6402 to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics. We disagree with your suggested classifications based upon General Rules of Interpretation (GRI) 1, HTSUS, which states in pertinent part; “the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In this regard, the footwear will be classified under heading 6404 to Chapter 64, HTSUS, which provides for footwear with uppers of textile materials. The applicable subheading for the Flopeeze™ footwear will be 6404.19.3560, HTSUS, which provides for footwear in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear;” which has open toes or open heels; footwear which is over 10% by weight of rubber and/or plastics; for women. The rate of duty will be 37.5% 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/.
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