CLA-2-64:RR:NC:SP:247 K82858
Mr. Tony Ma
Tsuyoshima Int’l Co, Ltd.
108 South Franklin Avenue 2nd Fl #17
Valley Stream, NY 11582
RE: The tariff classification of footwear from China
Dear Mr. Ma:
In your letter dated January 23, 2004 you requested a tariff classification ruling.
The submitted sample, identified as Style #T2Y2741, is a girl’s open-toe, open-heel “flip-flop” sandal. The upper consists of one-piece molded “V-shape” configured straps with a toe thong, the ends of which penetrate and are secured by plugs into an EVA plastic sole of uniform thickness of approximately ¾-inch. The one-piece molded “clear jelly” plastic upper straps feature a large leafy flower-like textile material ornament that is attached to the upper by a single central metal rivet. The flower-like ornament is considered to be a “loosely attached appurtenance” for footwear classification purposes and as such is excluded from any external surface area upper (ESAU) material measurements. We consider this toe-thong sandal to be classifiable as a “zori”.
The applicable subheading for the “flip-flop” sandal, Style #T2Y2741, will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free.
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 Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division