CLA-2-64:OT:RR:NC:N4:447
Ms. Maria Gallego-Taveras
Patrick Powers Custom Brokers Inc.
27 Blake Avenue
Lynbrook, NY 11563
RE: The tariff classification of footwear from Hong Kong
Dear Ms. Gallego-Taveras:
In your letter dated May 13, 2010, you requested a tariff classification ruling on behalf of Miami Move LLC, Miami Beach, Florida.
A description and pictures were submitted with your request. The merchandise is described as open-toe, open-heel, flip-flop sandals. This slip-on sandal has a one-piece molded rubber/plastics material upper consisting of "V" shape configured straps with a toe thong, the ends of which penetrate, and are secured by plugs, into a rubber/plastic outsole that appear to be of an approximately uniform thickness. We consider this toe-thong sandal to be classifiable as a "zori."
The applicable subheading for the flip-flop sandals will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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/.
From the pictures submitted with your letter it does not appear the zoris are marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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,
Robert B. Swierupski
Director
National Commodity Specialist Division