The tariff classification of footwear from Brazil

N052227 March 4, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Fifi Pudjijanto Gap Inc. 2 Folsom Street San Francisco, CA 94105 RE: The tariff classification of footwear from Brazil Dear Ms. Pudjijanto: In your letter received February 18, 2009 you requested a tariff classification ruling for four samples of flip-flop type sandals identified as style numbers 522932A, 637786A, 655298 and 655309. The submitted four half pair samples are all described as women’s open-toe, open-heel slip-on sandals with rubber/plastic material uppers and soles. All four 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 thickness of ¼-inch. The sandals do not have separate insoles. We consider the four submitted sandal styles to be classifiable as “zoris.” The applicable subheading for the four sandals identified as styles 522932A, 637786A, 655298 and 655309 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/. 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