June 18, 2008 CBP Bulletin Notice on Classification of Certain Toe-Thong Sandals
In the June 18, 2008 issue of the U.S. Customs and Border Protection Bulletin (Vol. 42, No. 26), CBP published a notice proposing to revoke a classification ruling and revoke a 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 footwear. 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 revocations, or any party involved with a substantially identical transaction, should advise CBP by July 18, 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.
Toe-Thong Sandal. The merchandise is described as the "Floral Thong Sandal" -PP359887, is a women's open-toe, open-heel, toe-thong fashion sandal with a 1&8260;2-inch high plastic heel and a rubber/plastic sole. The shoe has a predominately rubber/plastic material upper comprised of a functionally stitched plastic "Y" configured strap-like vamp that includes numerous decorative accessories or reinforcements. These accessories or reinforcements consist of eight small daisy-like flowers with plastic material petals and 1&8260;4-inch diameter, round shiny metal centers. There are also six more small round metal stud-like accessories or reinforcements arranged along the sides of the upper and the sandal also has a heel strap closure with a small metal buckle.
CBP is proposing to issue H019060 in order to revoke NY N006001, and reclassify the footwear under HTS 6402.99.3165, as "other footwear with uppers of rubber or plastics: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics . . . : Other: Other . . . Other: For women," rather than under HTS 6402.99.4060 as "other footwear with uppers of rubber or plasticsOther: Other: Footwear with open toes or open heels . . . : Other: For women."
CBP proposes this change as a correction largely based on a laboratory analysis test which indicated the breakdown of the external surface area upper as: 93.6 percent rubber/plastic and 6.4 percent metal (buckle plus fourteen rivets).
CBP now proposes that by application of GRI 6 and GRI 1, the ''floral thong sandal'' (item number PP359887) is specifically provided for in HTS subheading 6402.99.3165, which provides for, in pertinent part: "other footwear with 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 such as those mentioned in note 4(a) to this chapter) is rubber or plastics . . . : Other: Other . . . Other: For women."
Proposed: 6402.99.3165, 6%; current: 6402.99.4060, 37.5 %
June 18, 2008 CBP Bulletin (Vol. 42, No. 26) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2008/