The tariff classification of flip-flop thong sandal from China
Issued October 6, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.3171
Headings: 6402
Product description
Style # D374787 Girl Flower FlipFlop is a girl’s flip-flop thong sandal. The molded rubber/plastic (TPU) V-shaped upper is decorated with seven loosely attached fabric flowers. It is held to the layered foamed EVA outer sole by plugs. The sandal is not considered a Zori for tariff purposes because the height of contoured outer sole is not approximately even.
CBP rationale
The applicable subheading for Style # D374787 Girl Flower FlipFlop will be 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather: other: other: other: other.
Full text
N290097 October 6, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway, 11th floor New York, NY 10003 RE: The tariff classification of flip-flop thong sandal from China Dear Ms. Lee: In your letter dated August 22, 2017, you requested a tariff classification ruling. The sample submitted with your letter was examined and returned. Style # D374787 Girl Flower FlipFlop is a girl’s flip-flop thong sandal. The molded rubber/plastic (TPU) V-shaped upper is decorated with seven loosely attached fabric flowers. It is held to the layered foamed EVA outer sole by plugs. The sandal is not considered a Zori for tariff purposes because the height of contoured outer sole is not approximately even. The applicable subheading for Style # D374787 Girl Flower FlipFlop will be 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather: other: other: other: other. The rate of duty will be 6 percent ad valorem. 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. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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