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NY J84026

May 16, 2003

CLA-2-64:RR:NC:TA:347 J84026


TARIFF NO.: 6402.20.0000

Ms. Dorothy Jones
Mid-America Overseas, Inc.
1180 McLester Street, Suite #7
Elizabeth, NJ 07201

RE: The tariff classification of footwear from Vietnam

Dear Ms. Jones:

In your letter dated May 05, 2003, on behalf of your client, French Connection Group, Inc., you requested a tariff classification ruling.

The submitted item, identified as “Style #AF1B4” is a pair of one piece molded plastic, Y-configured strap upper toe thong sandals packed in a clear, rectangular see-through zip-lock plastic bag, which is considered to be ordinary packing for retail sale. The molded one-piece upper is distinct from the sole. The ends of the upper straps penetrate and are secured by plugs into a sole that is mostly of an even thickness less than two inches thick. This one-piece molded plastic upper, flip-flop type sandal is a “zori” for footwear classification purposes as per TD 93-88, “Footwear Definitions” dated October 25, 1993.

The applicable subheading for this flip-flop sandal, identified as “Style #AF1B4” 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.


Robert B. Swierupski

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