The tariff classification of footwear from China

N015803 August 30, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Irene Chan T.H. Kelly Intl., Inc. 813 W. Arbor Vitae St., 2nd Floor Inglewood, CA 90301 RE: The tariff classification of footwear from China Dear Ms. Chan: In your letter dated August 8, 2007 you requested a tariff classification ruling. The submitted sample, which is described only as a “Plastic sandal,” is an open-toe, open-heel, flip-flop sandal that has a rubber/plastics material upper and sole. This slip-on sandal has a one-piece molded rubber/plastics material upper consisting of “V” shape configured straps with a toe thong, the ends of which penetrate and are secured by plugs into a rubber/plastic outsole that is approximately ½-inch thick. We consider this toe-thong sandal to be classifiable as “zoris.” Your suggested classification for this plastic sandal under subheading 6402.99.6090, HTSUS, is not correct. The applicable subheading for this flip-flop sandal 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 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, it 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