United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F81741 - NY F81844 > NY F81840

Previous Ruling Next Ruling
NY F81840

February 2, 2000

CLA-2-64:RR:NC:TP:347 F81840


TARIFF NO.: 6402.20.00

Ms. Rebecca Cheung
Ann Taylor, Inc.
1372 Broadway, 6th floor
New York, NY 10018

RE: The tariff classification of a zori from China.

Dear Ms. Cheung:

In your letter dated January 14, 2000, you requested a tariff classification ruling.

You have submitted a sample of what you state is a ladies open toe, open back beach sandal, style “Flip-Flop.” It features a Y-shaped rubber thong upper with straps that are affixed to a one-piece molded plastic bottom by means of plugs. The upper is distinct from the sole, the ends of which penetrate and are secured by plugs into a sole of even thickness, which, at its thickest point, the sole is less than two inches thick.

The applicable subheading for the shoe will be 6402.20.00, 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.

We also note that the submitted sample is not properly marked with the country of origin. Therefore, if imported as is, the submitted sample will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandal would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.”

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 212-637-7089.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: