The tariff classification of footwear from China

N022538 February 8, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Rebecca Cheung Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of footwear from China Dear Ms. Cheung: In your letter dated January 25, 2008 you requested a tariff classification ruling. The submitted half pair sample, identified as style AR96101, is a men’s 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 of an approximately uniform thickness of 5/8-inch. We consider this toe-thong sandal to be classifiable as “zoris.” The applicable subheading for the sandal, style AR96101, 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/. 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