The tariff classification of footwear from China
Issued January 17, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.20.0000
Headings: 6402
Product description
Your samples will be returned. The submitted sample style # 1M4646 “Zori Style Flip-Flop Sandal” is a woman’s open-toe/open-heel flip-flop thong sandal. The “Y” 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 plugs which penetrate the outer sole. The foamed rubber or plastics sole is approximately uniform in thickness, is less than two inches thick and does not have a separate insole. The silver plated logo is attached by a single rivet which would constitute a “loosely attached appurtenance.”
CBP rationale
The applicable subheading for style # 1M4646 “Zori Style Flip-Flop Sandal” 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
N281488 January 17, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Patricia Roberts Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, Ohio 43054 RE: The tariff classification of footwear from China Dear Ms. Roberts: In your letter dated November 16, 2016, you requested a tariff classification ruling. Your samples will be returned. The submitted sample style # 1M4646 “Zori Style Flip-Flop Sandal” is a woman’s open-toe/open-heel flip-flop thong sandal. The “Y” 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 plugs which penetrate the outer sole. The foamed rubber or plastics sole is approximately uniform in thickness, is less than two inches thick and does not have a separate insole. The silver plated logo is attached by a single rivet which would constitute a “loosely attached appurtenance.” The applicable subheading for style # 1M4646 “Zori Style Flip-Flop Sandal” 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 https://hts.usitc.gov/current. Please note the submitted sample does not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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 above, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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