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NY K85014

May 3, 2004
CLA-2-64: RR: NC: SP: 247 K85014


TARIFF NO.: 6402.20.0000 ; 6402.99.18

Mr. John J. Kenney
Reebok Int’l LTD
1895 J.W. Foster Blvd.
Canton, MA 02021

RE: The tariff classification of footwear from China.

Dear Mr. Kenney:

In your letter dated April 07, 2004, you requested a tariff classification ruling.

The two submitted samples are described as follows:

Style # RMSSS-0001A “Sport Sandal” is a man’s open-toe, open-heel “flip-flop” sandal. The upper consists of a single-molded rubber/plastic Y-configured toe-thong strap, the ends of which penetrate and are secured by plugs into an approximately ½-inch thick rubber/plastic foam outsole of uniform thickness.

The applicable subheading for Style # RMSSS-0001A “Sport Sandal,” 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.

Style # 118680 “Apres Sport Thong” is a woman’s open-toe, open-heel, slip-on sandal. The upper consists of two approximately 1-inch wide rubber/plastic straps that are sewn to a textile material toe-thong band to form an Y-configured toe-thong strap, the ends of which penetrate a textile faced insole that is cemented to a 1/8-inch thick rubber/plastic outsole that features a 3/8-inch high wedge shaped heel section. You indicate that the textile toe-thong band does not represent more than 10% of the external surface area of the upper (ESAU). Although you did not provide percentage measurements for the component materials of the upper, we will presume based on visual examination that that the toe-thong band represents less than 10% of the ESAU.

While this sandal looks very much like a “zori,” it is precluded from being classified as one because it does not have an upper which is a single molded piece of rubber/plastic and the outsole is not uniform in thickness.

The applicable subheading for Style # 118680 “Apres Sport Thong,” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

We are returning the samples as requested.

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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