February 20, 2008 CBP Bulletin Notice on Certain Flip-Flop Sandals
In the February 20, 2008 issue of the U.S. Customs and Border Protection Bulletin (Vol. 42, No. 9), CBP published a notice proposing to revoke a classification ruling and treatment as follows:
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Proposed revocation of ruling; proposed revocation of treatment. CBP is proposing to revoke a ruling on the classification of certain flip-flop sandals. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed ruling revocations, or any party involved with a substantially identical transaction, should advise CBP by March 21, 2008, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
Certain flip-flop sandals. The merchandise at issue is an open toe/heel, thong sandal with an outer sole of rubber or plastics and an upper of brushed or scratched ethyl vinyl acetate (EVA). The top piece is a toe criss-cross with a terry sock and EVA sole. The footwear has a polyvinyl chloride trim (PVC) around the toe criss-cross upper and a PVC trim along the foot bed.
CBP is proposing to issue HQ H008516 in order to revoke NY N004573, and reclassify the flip-flop sandals in HTS6402.99.3165, which provides for "other footwear with outer soles and uppers of rubber or plastic," rather than in HTS 6404.19.3560 as "footwear with outer soles of rubber/plastics and uppers of textile material."
CBP states that this revocation is being proposed as the material of the upper was incorrectly identified as a textile fabric due to the appearance of fibers and the tactile surface; the material of the upper is actually brushed EVA and is not of textile material.
Based on additional information and its re-examination of the sample merchandise, CBP is proposing that the flip-flop sandals are not described in heading 6404. Based on the application of GRI 1, and prior rulings, the flip-flop sandals should be classified in subheading 6402.99.3165, which provides for: ''Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: Other, Other: For Women: Other.''
proposed: 6402.99.3165, 6%; current: 6404.19.3560, 37.5%
February 20, 2008 CBP Bulletin (Vol. 42, No. 9) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2008/