The tariff classification of a rubber/plastic zori from the Philippines.

NY C89735 July 21, 1998 CLA-2-64:RR:NC:TP:347 C89735 CATEGORY: Classification TARIFF NO.: 6402.20.00 Mr. Steve Crisafi Daco Corporation International of California P.O. Box 55 Pismo Beach, CA 93448 RE: The tariff classification of a rubber/plastic zori from the Philippines. Dear Mr. Crisafi: In your letter dated July 1, 1998, you requested a tariff classification ruling. You have submitted a sample of a thong style, open toe, open heel sandal which you refer to as a zori which seems to be made of a rubber/plastic material. The one-piece Y-strap upper is distinct from the sole, the ends of which penetrate and are secured by plugs into a sole of even thickness. There is no lining on the inner surface of the upper nor on the sole. You also state that there is a separate decorative strip, which we assume is also made of rubber/plastic material, running around the edge of the shoe. This decorative rubber/plastic strip does not preclude its classification as a zori. The applicable subheading for the zori will be 6402.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be 1.4% ad valorem. We also note that the submitted sample is not properly marked with the country of origin. "Made in Philippines" is marked on two of the outersole plugs but is not conspicuous. Therefore, if imported as is, the submitted sample will not meet the country of origin marking requirement of 19 U.S.C. §1304. Accordingly, the sandal would be considered not legally marked under the provisions of 19 C.F.R. §134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit". 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 Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division