The tariff classification of footwear from China
Issued May 14, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.20.0000
Headings: 6402
Product description
The submitted sample is a pair of "flip flop" sandals with flat plastic foam rubber bottoms, approximately 1/2 inch thick, and with uppers consisting of "Y" configuration rubber/plastic straps that are affixed to the sole by means of plugs which penetrate the bottoms. For classification purposes, we consider this item to be a "zori".
CBP rationale
The applicable subheading for this item will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear which are "Zoris", with outer soles and uppers of rubber or plastics, and with the upper straps or thongs molded as a single-piece, assembled to a flat sole or bottom of uniform thickness by means of plugs.
Full text
NY C87333 May 14, 1998 CLA-2-64:RR:NC:TA:347 C87333 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Mr. Scott E. Ledgerwood Hartford Despatch International 225 Prospect St. East Hartford, CT 06108 RE: The tariff classification of footwear from China Dear Mr. Ledgerwood: In your letter dated April 29, 1998, on behalf of Ganex, Llc., you requested a tariff classification ruling. The submitted sample is a pair of "flip flop" sandals with flat plastic foam rubber bottoms, approximately 1/2 inch thick, and with uppers consisting of "Y" configuration rubber/plastic straps that are affixed to the sole by means of plugs which penetrate the bottoms. For classification purposes, we consider this item to be a "zori". The applicable subheading for this item will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear which are "Zoris", with outer soles and uppers of rubber or plastics, and with the upper straps or thongs molded as a single-piece, assembled to a flat sole or bottom of uniform thickness by means of plugs. The rate of duty will be 0.5 percent ad valorem. There are no quota or visa requirements for this item. We are returning the sample as you 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 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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