The tariff classification of footwear from China

N242822 June 25, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Michelle Fudalik Wolverine World Wide, Inc. 9341 Courtland Drive Rockford, MI 49351 RE: The tariff classification of footwear from China Dear Ms. Fudalik: In your ruling request dated June 3, 2013 you requested a tariff classification ruling. The submitted sample identified as stock no. “1048792,” is a men’s open-toe/open 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 plugs which penetrate the outer sole. The foamed rubber or plastics sole is approximately uniform in thickness, is less than two inches thick and does not have a separate insole. The applicable subheading for the men’s thong sandal identified as stock no. “1048792” 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, Thomas J. Russo Director National Commodity Specialist Division