Classification of footwear.
Issued January 16, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.20.00
Headings: 6402
Product description
The outer sole is flat and has uniform thickness from side to side. The outer sole is produced from rubber and/or plastic. The sandal meets the definition of a zoris. The footwear is not subject to visa or quota restraints.
CBP rationale
The applicable subheading for the sandal, item number 42000037H/M, is 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, which is other than “sports footwear”; which is footwear with upper straps or thongs assembled to the sole by means of plugs (zoris).
Full text
PD H87065 January 16, 2002 CLA-2-64:D11:H87065 CATEGORY: Classification TARIFF NO.: 6402.20.00 Mr. Ted Conlon Four Star International 229 East Main Street Suite 201 Milford, Massachusetts 01757 Re: Classification of footwear. Dear Mr. Conlon: In your recent letter you requested a tariff classification on a shoe to be produced in China. You also asked if the footwear were subject to quota or visa. The sample submitted, item number 42000037H/M, has a one piece molded plastic upper (thong) which penetrates the sole and passes through the sole with plugs preventing the upper from pulling through. The outer sole is flat and has uniform thickness from side to side. The outer sole is produced from rubber and/or plastic. The sandal meets the definition of a zoris. The footwear is not subject to visa or quota restraints. The applicable subheading for the sandal, item number 42000037H/M, is 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, which is other than “sports footwear”; which is footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be free. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions pertaining to this ruling, please contact Field National Import Specialist Anthony Cataldo at 617-565-6126 or National Import Specialist Richard Foley at 646-733-3042. Sincerely, Nora E. Ehrlich Port Director, Boston
More rulings on the same tariff codes
Protest and Application for Further Review No. 1601-14-100087; Classification of beach shoes.
Protest and Application for Further Review No. 1601-13-100264; Classification of beach shoes.
Protest and Application for Further Review No. 2704-09-102512; Summer Beachcomber Sandal
Tariff classification of footwear; Protest Number 2704-07-101098
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