The tariff classification of footwear from China

N008181 March 26, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Avenue Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated March 07, 2007, on behalf of Payless ShoeSource Wordwide, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as style “America Eagle Tech Payne,” is an open-toe, open-heel, flip-flop sandal with a rubber/plastic upper and sole. This slip-on sandal has a one-piece molded rubber/plastics material upper consisting of “Y“-shape configured straps with a toe thong, the ends of which penetrate and are secured by plugs into a flat rubber/plastic outsole that is approximately ¾-inch thick. We consider this toe-thong sandal to be classifiable as “zoris.” The applicable subheading for the sandal, identified as style “American Eagle Tech Payne,” will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 general rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, the footwear 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." We are returning the sample as you requested. 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