CLA-2-64:OT:RR:NC:N4:447
Ms. Donna Nessmith
CJCHT
1460 Kay Lynn Drive
Pea Ridge, AR 72751
RE: The tariff classification of footwear from China
Dear Ms. Nessmith:
In your letter dated June 21, 2011 you requested a tariff classification ruling.
The submitted half-pair sample identified as style no. CHT-113079WA, is a women’s open-toe/heel flip-flop thong sandal. The “V” shaped strap upper consists of a single molded piece of rubber or plastic 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 one-piece unit molded rubber or plastic sole is approximately uniform in thickness, is less than two inches thick and does not have a separate insole.
The applicable subheading for the sample identified as style no. CHT-113079WA 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