H87066 H8 Ruling Active

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

Attached to the upper by a single rivet is a synthetic textile flower. 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 flower is considered a loosely attached appurtenance and is not included in determining the external surface area of the upper. The footwear is not subject to visa or quota restraints.

CBP rationale

The applicable subheading for the sandal, item number 42000042H, 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 H87066 January 16, 2002 CLA-2-64:D11:H87066 CATEGORY: Classification TARIFF NO.: 6402.20.00 Mr. Ted Conlon Four Star International 229 East Main Street Suite 201 Milford, Massachusetts01757 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 42000042H, 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. Attached to the upper by a single rivet is a synthetic textile flower. 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 flower is considered a loosely attached appurtenance and is not included in determining the external surface area of the upper. The footwear is not subject to visa or quota restraints. The applicable subheading for the sandal, item number 42000042H, 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

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