The tariff classification of footwear from China

NY M81458 April 13, 2006 CLA-2-64:RR:NC:SP:247 M81458 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Rebecca Cheung Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of footwear from China Dear Ms. Cheung: In your letter dated March 22, 2006 you requested a tariff classification ruling. The submitted sample, identified as Style 66300NM540, is an open-toe, open-heel “flip-flop” sandal. The slip-on sandal has a one-piece molded plastic upper consisting of “V“ shape configured straps with a toe thong, the ends of which penetrate and are secured by plugs into an EVA plastic sole of a uniform thickness of approximately ½-inch. We consider this toe-thong sandal to be classifiable as “zoris.” The applicable subheading for the sandal, identified as Style 66300NM540, will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample sandal you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the sandal does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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