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NY G81323

September 8, 2000

CLA-2-64:G23 G81323


TARIFF NO.: 6402.20.0000

Ms. Jenny Davenport
Classification Specialist
Wal-Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a zori from China.

Dear Ms. Davenport:

In your letter dated August 30,2000, you requested a tariff classification ruling on a beach shoe to be imported from China.

The sample you provided, the Hawaii Floral Thong, style THC-9083, is a sandal with a clear PVC upper and an EVA sole. The one-piece Y-shaped upper is distinct from the sole, which is flat and of even thickness. The upper penetrates the sole and is secured by means of plugs. There is no lining on the surface of either the upper or the sole. For classification purposes, this item is considered to be a "zori".

The applicable subheading for the zori 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jeffrey Walgreen,
Port Director

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