The tariff classification of footwear from Brazil
Issued September 30, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.20.0000
Headings: 6402
Product description
The submitted half-pair sample identified as style “MBC White/Purple Zori,” is a women’s open-toe/open 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 rubber or plastics sole is approximately uniform in thickness. The thickest point is neither more than 3/8 of an inch thicker than the thinnest point nor more than 35 percent thicker than the thinnest point. It does not have a separate insole.
CBP rationale
The applicable subheading for the women’s flip-flop thong sandal, “MBC White/Purple Zori” 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
N245927 September 30, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Dana Bounds Payless ShoeSource Worldwide, Inc. 3231 Southeast Sixth Avenue Topeka, KS 66607 RE: The tariff classification of footwear from Brazil Dear Ms. Bounds: In your letter dated August 29, 2013 you requested a tariff classification ruling. The submitted half-pair sample identified as style “MBC White/Purple Zori,” is a women’s open-toe/open 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 rubber or plastics sole is approximately uniform in thickness. The thickest point is neither more than 3/8 of an inch thicker than the thinnest point nor more than 35 percent thicker than the thinnest point. It does not have a separate insole. The applicable subheading for the women’s flip-flop thong sandal, “MBC White/Purple Zori” 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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