August 6, 2008 CBP Bulletin Notice on Classification of Certain "Toe-Thong" Sandals
In the August 6, 2008 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 42, No. 33), 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 footwear; in addition, this notice covers any rulings on this merchandise which may exist but have not been specifically identified. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, these actions are effective for merchandise entered or withdrawn from warehouse for consumption on or after October 5, 2008.
Certain toe-thong sandals. The merchandise is described as the "Floral Thong Sandal" (item number 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 issuing 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 makes this change as a correction largely based on a laboratory analysis test which indicated that following constitutes the specific breakdown of the external surface area upper: 93.6 percent rubber/plastic and 6.4 percent metal (buckle plus fourteen rivets).
CBP now states that by application of GRI 6 and GRI 1, the ''floral thong sandal'' (item number PP359887) is specifically provided for in HTS 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."
New: 6402.99.3165, 6%; previous: 6402.99.4060, 37.5 %
(See ITT's Online Archives or 06/24/08 news, 08062445, for BP summary of proposed HQ H019060.)
August 6, 2008 CBP Bulletin (Vol. 42, No. 33) available at http://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2008/