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NY K88186

August 12, 2004
CLA-2-64:RR:NC:SP:247 K88186


TARIFF NO.: 6402.20.0000

Ms. Jane A. Sheridan
Brown Shoe Company, Inc.
8300 Maryland Avenue
St. Louis, MO 63105-3693

RE: The tariff classification of footwear from China

Dear Ms. Sheridan:

In your letter dated July 29, 2004 you requested a tariff classification ruling.

The submitted sample, identified as your “pattern #39651,” is a woman’s open-toe, open-heel “flip-flop” sandal. The upper is of one-piece molded plastic consisting of two “V” configured straps with a toe thong, the ends of which penetrate and are secured by plugs into an EVA plastic sole of approximately ¾-inch uniform thickness. The one-piece molded plastic upper features a decorative textile material bow looped through a metal heart shaped rhinestone buckle, and this ornament is attached to the upper over the toes by a single central metal staple. The heart shaped rhinestone buckle and textile bow ornament is considered to be a “loosely attached appurtenance” for footwear classification purposes and as such is excluded from any external surface area upper (ESAU) material measurements. We consider this molded plastic toe-thong sandal to be classifiable as a “zori”.

The applicable subheading for the sandal identified as “pattern #39651” 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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