The tariff classification of footwear from Brazil

N265271 June 8, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Mr. Kurtis Walter Payless ShoeSource Worldwide Inc. 3231 SE 6th Avenue Topeka, KS 66607 RE: The tariff classification of footwear from Brazil Dear Mr. Walter: In your letter dated May 21, 2015, you requested a tariff classification ruling. The submitted sample identified as style # 156112 “American Eagle Black Phlounder Zori” is a women’s open-toe/open-heel flip-flop thong sandal. The “Y” 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 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 women’s thong sandal identified as style # 156112 “American Eagle Black Phlounder Zori” 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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division