The tariff classification of footwear from China.

N035043 August 13, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Michelle Wong Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of footwear from China. Dear Ms. Wong: In your letter dated July 31, 2008, you requested a tariff classification ruling for an item identified as PP 1061241, Glitter Flip-Flop 4-Pack. The submitted sample is a flimsy clear plastics draw-string bag containing four pairs of open toe/heel thong sandals. We infer from the name and your submission that the item will be sold at retail in the condition as presented (i.e. four pairs of sandals sold together in the draw-string plastics bag). The sandals are of different colors with outer soles and uppers of rubber/plastics. The one-piece uppers have glitter material molded within. The applicable subheading for PP 1061241, Glitter Flip-Flop 4-Pack will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber and/or plastics: footwear 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