The tariff classification of footwear from China

N176558 August 22, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Cynthia A. Sutherland Sutherland and Associates 5150 Alejo Street San Diego, CA 92124-1519 RE: The tariff classification of footwear from China Dear Ms. Sutherland: In your electronic ruling submitted on July 23, 2011 you requested a tariff classification ruling. The illustration of a sample identified by you as style number “3100” for women and “3300” for children is an open-toe/heel flip-flop thong sandal. The “V” shaped strap upper consists of a single molded piece of rubber or plastic and a thong which goes between the first and second toes. The upper straps and thong are assembled to the sole by means of plugs which penetrate the outer sole. The upper features an ornamental “rhinestone” which you state is secured to its center by a rivet, the removal of which would not render the sandal unserviceable as footwear. This decorative ornament is considered a “loosely attached appurtenance” and is excluded from the external surface area measurement of the upper. The one-piece unit molded sole is approximately uniform in thickness, which you state is 10mm thick at its thinnest point and 16 mm thick at its thickest point. The thickest point is neither more than 3/8 of an inch thicker than the thinnest point nor more than 35 percent thicker than the thinnest point. It does not have a separate insole. The applicable subheading for style numbers “3100” and “3300” 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: 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division