CLA-2-64: RR: NC: SP: 247 K82545
Ms. Rebecca Cheung
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of footwear from China.
Dear Ms. Cheung:
In your letter dated January 16,2004, you requested a tariff classification ruling.
The submitted half-pair sample identified as Style 7R905, is an open-toe, open-heel “flip-flop” sandal. The upper consists of a single-molded rubber/plastic Y-configured toe-thong strap, the ends of which penetrate and are secured by plugs into an approximately ?-inch thick rubber/plastic foam outsole of uniform thickness.
The applicable subheading for the sandal identified as Style 7R905, will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free.
We are returning the sample as requested.
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 Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division