The tariff classification of footwear from China

N291554 November 17, 2017 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Mr. Scott Carpenter Triple T Trading Ltd. 6026 31st Ave NE Marysville, WA 98271 RE: The tariff classification of footwear from China Dear Mr. Carpenter: In your letter dated October 20, 2017 you requested a tariff classification ruling. The submitted sample Style “218616W” is being returned to you. Style “218616W” is a women’s, open-toe, open-heel, below-the-ankle, flip-flop, thong sandal. It has a “Y” shaped strap upper consisting of a single molded piece of polyvinyl chloride (PVC) rubber or plastics, and a thong which goes between the first and second toes. The outer sole is made from polychloride unplaticised (PCU) rubber or plastics. The upper straps and thong are assembled to the sole by plugs which penetrate the outer sole. The rubber or plastics outer sole is approximately uniform in thickness and it does not have a separate insole. The applicable subheading for style “218616W” flip-flop thong 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. 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