The tariff classification of footwear from China
Issued November 22, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.20.00
Headings: 6402
Product description
The submitted sample identified by you as “No. MB-SAND” is a pair of one piece molded plastic, Y-configured strap upper toe thong sandals with straps, the ends of which penetrate and are secured into a flat rubber/plastic sole by plugs. This one-piece molded plastic upper sandal is considered a “Zori” for footwear classification purposes as per TD 93-88, “Footwear Definitions” dated October 25, 1993.
CBP rationale
The applicable subheading for this item, identified as “No. MB-SAND,” will be 6402.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, with upper straps or thongs assembled to the sole by means of plugs (zoris).
Full text
NY I87685 November 22, 2002 CLA-2-64:RR:NC:TA:347 I87685 CATEGORY: Classification TARIFF NO.: 6402.20.00 Mr. Jerry Armani Mamiye Brothers, Inc. 112 West 34th St., Suite 1000 New York, NY 10120-0018 RE: The tariff classification of footwear from China Dear Mr. Armani: In your letter dated November 4, 2002, you requested a tariff classification ruling. The submitted sample identified by you as “No. MB-SAND” is a pair of one piece molded plastic, Y-configured strap upper toe thong sandals with straps, the ends of which penetrate and are secured into a flat rubber/plastic sole by plugs. This one-piece molded plastic upper sandal is considered a “Zori” for footwear classification purposes as per TD 93-88, “Footwear Definitions” dated October 25, 1993. The applicable subheading for this item, identified as “No. MB-SAND,” will be 6402.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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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