July 16, 2008 CBP Bulletin Notice on Classification of Certain Flip Flop Sandals
In the July 16, 2008 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 42, No. 30), CBP published a notice revoking a classification ruling and a treatment as follows:
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Revocation of ruling, revocation of treatment.CBP is revoking a ruling on the classification of certain flip flop sandals. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after September 14, 2008.
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 (PVC) trim around the toe criss-cross upper and a PVC trim along the foot bed.
CBP is issuing 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 reviewed the merchandise in response to a request for reconsideration. CBP has now determined that in N004573, the material of the upper was incorrectly identified as a textile fabric because of the appearance of fibers and the tactile surface. Upon further examination, CBP determines that the material of the upper is actually brushed EVA and not of textile material.
Based on additional information provided and a re-examination of sample merchandise, CBP determines that the flip-flop sandals are not described in HTS heading 6404. Based application of GRI 1, and prior rulings, CBP classifies the flip-flop sandals in HTS 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."
New: 6402.99.3165, 6%; previous: 6404.19.3560, 37.5%
(See ITT's Online Archives or 02/28/08 news, 08022840, for BP summary of proposed HQ H008516.)
July 16, 2008 CBP Bulletin (Vol. 42, No. 30) available at http://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2008/