The tariff classification of footwear from China

N232987 September 21, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.31 Ms. Sandy D. Marsh Totes Isotoner Corp. 9655 International Blvd. Cincinnati, OH 45246 RE: The tariff classification of footwear from China Dear Ms. Marsh: In your electronic ruling request submitted on August 2, 2012 and your follow-up request received on September 6, 2012, you requested a tariff classification ruling. The submitted half-pair sample (no style name/no. provided), is an open-toe/heel flip-flop thong sandal. The “V” shaped strap upper consists of a single molded piece of rubber or plastics 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 foamed rubber or plastics sole is approximately uniform in thickness; 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. Although the sole does not have a separate insole, it does however have a separate circular heel plug glued to it. You suggest classification under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; zori footwear. We disagree with this suggested classification because of the heel plug which renders the sole not one-piece molded. The sandal must meet all of the requisite criteria to be considered a zori. The applicable subheading for the flip-flop thong sandal will be 6402.99.31, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other. The rate of duty will be 6% ad valorem. 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, Thomas J. Russo Director National Commodity Specialist Division