C81802 C8 Ruling Active

The tariff classification of footwear from China

Issued November 24, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6402.20.00

Headings: 6402

Product description

The sample provided is of a pair of thongs or sandals consisting of foam rubber soles with uppers consisting of Y-shaped rubber straps or thongs that are affixed to the soles by means of plugs.

CBP rationale

The applicable subheading for the footwear will be 6402.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; other than sports footwear; footwear with upper straps or thongs assembled to the sole by means of plugs (zoris).

Full text

PD C81802 November 24, 1997 CLA-2-64:FO:CM:NP:POR:CO:D24:C81802 CATEGORY: Classification TARIFF NO.: 6402.20.00 W.J. Gonzalez General Manager Trans-Union Customs Service, Inc. 11941 S. Prairie Ave. Hawthorne, CA 90250 RE: The tariff classification of footwear from China Dear Mr. or Ms. Gonzalez: In your letter dated November 11, 1997 you requested a tariff classification ruling on behalf of your client, Big Dog USA. The sample provided is of a pair of thongs or sandals consisting of foam rubber soles with uppers consisting of Y-shaped rubber straps or thongs that are affixed to the soles by means of plugs. The applicable subheading for the footwear will be 6402.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; other than sports footwear; footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be 1%, ad valorem. Although the sample provided bears a registered trade name and artwork, you advise that this will be replaced at time of importation with the importer's name and logo. 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. Sincerely, Lewellyn Robison Port Director Portland, Oregon

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