CLA-2-64:OT:RR:NC:N4:447
Ms. Cathy Spiotta
Alba Wheels Up International, Inc.
150-30 132nd Avenue, Suite 208
Jamaica, NY 11434
RE: The tariff classification of footwear from China
Dear Ms. Spiotta:
In your letter dated September 2, 2010 you requested a tariff classification ruling on behalf of Lindsay Phillips, Inc.
The submitted half-pair sample identified as style no. 5300 “Mandy,” is a women’s open-toe/open-heel “jelly” flip-flop thong sandal. The “V” shaped strap upper consists of a single molded piece of rubber or plastic as the sole 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 upper features an interchangeable “floral” ornament secured to its center by a single “rivet-like” snap-on device, the removal of which would not render the sandal unserviceable as footwear. This decorative ornament is considered a “loosely attached appurtenance” and is excluded from the external surface area measurement of the upper. The one-piece unit molded sole is not of uniform thickness, but 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 sample identified as style no. 5300 “Mandy” 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,
Robert B. Swierupski
Director
National Commodity Specialist Division