CLA-2-64:OT:RR:NC:N4:447
Ms. Lorianne Aldinger
Rite Aid
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of footwear from China
Dear Ms. Aldinger:
In your letter dated December 18, 2012 you requested a tariff classification ruling for two pairs of flip-flop thong sandals.
The submitted samples identified as style number #9019597 “blue butterfly” and “pink heart,” are pairs of girls open-toe/open-heel flip-flop thong sandals. The “V” shaped strap uppers consist of a single molded piece of rubber or plastics and a thong which goes between the first and second toes. The upper straps and thongs are assembled to the soles by plugs which penetrate the outer soles. The unit molded foamed rubber or plastics soles are approximately uniform in thickness, are less than two inches thick and do not have separate insoles.
The applicable subheading for the girls thong sandals identified as style #9019597, “blue butterfly” and “pink heart” 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,
Thomas J. Russo
Director
National Commodity Specialist Division