CBP Ruling N309026: The tariff classification of footwear from China

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N3 N309026 (February 12, 2020)

Tariff classification

Headings: 6402

Product description

This office is in receipt of your sample. The submitted half-pair sample is identified by you as style # 76431xyz, 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 with a thong 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, style # 76431xyz, 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

N309026 February 12, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Minyoung Jang Minyoung Jang 611 Alexander St., Suite 118 Vancouver, V6A1E1 Canada RE: The tariff classification of footwear from China Dear Ms. Jang: In your letter dated January 16, 2020, you requested a tariff classification ruling. This office is in receipt of your sample. The submitted half-pair sample is identified by you as style # 76431xyz, 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 with a thong 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, style # 76431xyz, 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

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