CBP Ruling N158120 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half-pair sample and unassembled sample components identified as style no. UWS112F005, is a women’s open-toe/heel flip-flop thong sandal. The “V” shaped strap upper consists of a single molded piece of rubber or plastic as the sole and a thong which goes between the first and second toes. The upper straps and thong are assembled to the sole by means of plugs which penetrate the outer sole. The upper features a “floral” ornament secured to its center by minimal stitching, the removal of which would not render the sandal unserviceable as footwear. This decorative ornament is considered a “loosely attached appurtenance” and is excluded from the external surface area measurement of the upper. The one-piece unit molded rubber or plastic sole is of uniform thickness, is less than two inches thick and does not have a separate insole.

CBP rationale

The applicable subheading for the sample identified as style no. UWS112F005 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: footwear with upper straps or thongs assembled to the sole by means of plugs (zoris).

Full text

N158120 April 25, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Donna Nessmith CJCHT 1460 Kay Lynn Drive Pea Ridge, AR 72751 RE: The tariff classification of footwear from China Dear Ms. Nessmith: In your letter dated March 20, 2011 you requested a tariff classification ruling. The submitted half-pair sample and unassembled sample components identified as style no. UWS112F005, is a women’s open-toe/heel flip-flop thong sandal. The “V” shaped strap upper consists of a single molded piece of rubber or plastic as the sole and a thong which goes between the first and second toes. The upper straps and thong are assembled to the sole by means of plugs which penetrate the outer sole. The upper features a “floral” ornament secured to its center by minimal stitching, the removal of which would not render the sandal unserviceable as footwear. This decorative ornament is considered a “loosely attached appurtenance” and is excluded from the external surface area measurement of the upper. The one-piece unit molded rubber or plastic sole is of uniform thickness, is less than two inches thick and does not have a separate insole. The applicable subheading for the sample identified as style no. UWS112F005 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: footwear 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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