The tariff classification of footwear from China

N036298 September 9, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Mika McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of footwear from China Dear Ms. McLafferty: In your letter dated August 20, 2008, on behalf of your client BBC International Ltd., you requested a tariff classification ruling for two samples of flip-flop type sandals identified as style numbers ZM0514 and TSYCL877ZZIMM. Style ZM0514 is described as a women’s open-toe, open-heel slip-on sandal that has a rubber/plastics material upper and sole, while style TSYCL877ZZIMM is described as a children’s open-toe, open-heel slip-on sandal that also has a rubber/plastics material upper and sole. Both sandal styles have one-piece molded rubber/plastics material uppers consisting of “V” shape configured straps with a toe-thong, the ends of which penetrate and are secured into rubber/plastic material outsoles of an approximate uniform thickness of 5/8-inches. We consider both these sandals to be classifiable as “zoris.” As you state in your letter, the women’s sandal is imprinted with a licensed representation of the Disney characters “Mickey Mouse, Minnie Mouse and Goofy,” and the children’s sandal with the licensed representation of the Marvel Comic character “Iron Man.” The applicable subheading for both flip-flop type sandals, identified as style numbers ZM0514 and TSYCL877ZZIMM 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/. We are returning the samples 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