The tariff classification of footwear from China

N036359 September 9, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Alicia Balderas Sears Holdings Corp. 3333 Beverly Rd. A3-366B Hoffman Estates, IL 60179 RE: The tariff classification of footwear from China Dear Ms. Balderas: In your letter dated August 20, 2008 you requested a tariff classification ruling for two samples of flip-flop type sandals identified as Style GS9CR6002MZ/CRFFS09 and Style KW-1273E. Style GS9CR6002MZ/CRFFS09 is described as a girl’s open-toe, open-heel slip-on sandal that has a rubber/plastics material upper and sole, with a large, floppy plastic heart shaped ornament attached to the upper by a single central stitch. Style KW-1273E is also described as an open-toe, open-heel slip-on sandal that has a rubber/plastics material upper and sole, but with three small ornamental jewel-like plastic stones attached to the upper by single stitching at a central point. Both sandal styles have one-piece molded rubber/plastics material uppers consisting of “V” shape configured straps with a toe-thong, the ends of which penetrate and are secured into rubber/plastic material outsoles of an approximate uniform thickness of 5/8-inches. The floppy heart shaped plastic ornament and the three plastic jewel-like stones are loosely attached appurtenances that are excluded from upper material considerations. We consider both these sandals to be classifiable as “zoris.” The applicable subheading for the two flip-flop sandals, Style GS9CR6002MZ/CRFFS09 and Style KW-1273E, 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 samples are 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 samples 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