CLA-2-64:OT:RR:NC:N2:247
Mr. Keigo Onozawa
Koyo Shinko Co., Ltd.
3rd fl. Cleanel Bldg.,
3-32-2, Chuo, Nakano-ku
Tokyo, 164-0011
Japan
RE: The tariff classification of footwear from Myanmar
Dear Mr. Onozawa:
In your letter dated June 13, 2022, you requested a tariff classification ruling. Descriptive literature and pictures of each style were submitted.
Style number OE-002 is a unisex (classified as a women’s item), open-toe/open heel, flip-flop, thong sandal, known as Zori footwear. 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 foamed rubber or plastics sole is uniform in thickness. It does not have a separate insole. This style has a value of $3 per pair.
The applicable subheading for style number OE-002 the Zori footwear, 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.
Style number OE-001 is a unisex, open toe/open heel, flip-flop, thong sandal. The “Y” shaped upper consists of sewn-together straps of rubber/plastics (PU) on the external surface and lined with nylon material. The upper is affixed between the first and second toes and on the sides of the foot, to a layered, foamed rubber/plastics (EVA) outer sole of uniform thickness. The value of this style is $6.30 per pair.
The applicable subheading for style number OE-001 will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem.
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 the 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