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J877362003-08-14New YorkClassification

The tariff classification of footwear from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of footwear from China.

Ruling Text

NY J87736 August 14, 2003 CLA-2-64: RR: NC: TA: 347 J87736 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Mr. Steve Crisafi Satori Inc. P.O. Box 367 Pismo Beach, CA 93448 RE: The tariff classification of footwear from China. Dear Mr. Crisafi: In your letter dated July 28, 2003, you requested a tariff classification ruling. The submitted half pair sample, identified as a plastic sandal, is a woman’s open-toe, open-heel “flip-flop” beach sandal. The upper consists of a single-molded rubber/plastic Y-configured toe-thong strap, the ends of which penetrate and are secured by plugs into a rubber/plastic foam outsole of uniform thickness. The sandal features an approximately 1 ¼-inch diameter imitation diamond heart with a intersecting 1-inch wide textile bow that is trussed to a single central point at the juncture of the Y-configured toe-thong strap. We consider the heart & bow ornament to be a “loosely attached appurtenance” and not an accessory or reinforcement for classification purposes. The applicable subheading for the plastic sandal, will be 6402.20.0000, 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 Free. The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division