CBP Ruling N202557 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample identified as style 1002476, the “Keppel,” is a men’s open toe/heel flip-flop thong sandal. The “V” shaped strap upper consists of a single molded piece of rubber or plastics 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 lateral strap has a 1 inch x ¾ inch wide leather “UGG® Australia” logo glued to its surface, 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 approximately uniform in thickness, is less than two inches thick and does not have a separate insole.

CBP rationale

The applicable subheading for the men’s thong sandal, style1002476 the “Keppel” will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper straps or thongs assembled to the sole by means of plugs (zoris).

Full text

N202557 February 29, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of footwear from China Dear Ms. Kelly-Kobayashi: In your letter dated January 31, 2012 you requested a tariff classification ruling. The submitted sample identified as style 1002476, the “Keppel,” is a men’s open toe/heel flip-flop thong sandal. The “V” shaped strap upper consists of a single molded piece of rubber or plastics 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 lateral strap has a 1 inch x ¾ inch wide leather “UGG® Australia” logo glued to its surface, 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 approximately uniform in thickness, is less than two inches thick and does not have a separate insole. The applicable subheading for the men’s thong sandal, style1002476 the “Keppel” will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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, Thomas J. Russo Director National Commodity Specialist Division

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