The tariff classification of footwear from China

N298213 July 18, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Moncy Nabors JCPenny Purchasing Corporation 6501 Legacy Dr. MS 4202 Plano, TX 75024 RE: The tariff classification of footwear from China Dear Ms. Nabors: In your electronic letter dated June 22, 2018, you requested a tariff classification ruling. The submitted samples will be returned to you. Item # 111553 is a woman’s open-toe, open-heel, flip-flop sandal. The “Y” shaped strap upper consists of a single molded piece of rubber or plastics that has a thong between the first and second toes. The upper is attached to the outer soles by means of plugs. The rubber or plastics sole is approximately uniform in thickness, less than two inches thick, and does not have a separate insole. The applicable subheading for Item # 111553 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 the World Wide Web at https://hts.usitc.gov/current. Your inquiry does not provide enough information for us to give a classification ruling on Item # 111697. Your request for a classification should include a detailed explanation of the manufacturing process of the upper strap. Specifically, how is the rubber or plastics metallic silver strip applied. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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, Steven A. Mack Director National Commodity Specialist Division