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 > 2005 NY Rulings > NY L88868 - NY L88926 > NY L88871

Previous Ruling Next Ruling
NY L88871

November 29, 2005

CLA-2-64:RR:NC:247: L88871


TARIFF NO.: 6402.99.18

Ms. Fifi Pudjijanto
Import Compliance Manager
Gap, Inc.
345 Spear Street
San Francisco, CA 94105

RE: The tariff classification of footwear from China

Dear Ms. Pudjijanto:

In your letter dated November 16, 2005 you requested a tariff classification ruling for three rubber/plastics flip-flop sandals. You have submitted samples of style 376575, 386444 and 386451.

Style 376575, has an upper consisting of two pieces which cross into an “X” configuration forming a thong around the big toe. The two-piece upper is secured to the sole by cementing.

Style 386444, has a one-piece upper shaped in an “H” configuration. The upper is secured to the sole by cementing.

Style 386451, has an upper consisting of two pieces, one around the instep and a smaller one around the big toe. The two-piece upper is secured to the sole by cementing.

You inquire whether these flip-flop sandals are considered “zoris” footwear for tariff classification purposes under subheading 6402.20.00 Harmonized Tariff Schedule of the United States (HTS) which provides for footwear with upper straps or thongs assembled to the sole by means of plugs. Treasury Decision 93-88 dated October 25, 1993 provides footwear definitions and guidelines to assist in footwear classifications. Under the definition for “zori” among other considerations, it states that a “zori” must have the following characteristics, an upper which is a single molded piece of rubber or plastics and the molded rubber or plastic upper segment has plugs at the end of each segment and each plug must penetrate all or part of the sole. The submitted styles are not “zoris” footwear for tariff purposes, as they do not have plugs at the end of each segment to attach the upper to the sole.

The applicable subheading for styles 376575, 386444 and 386451 will be 6402.99.18 HTS, which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle; having uppers of which over 90% of the external surface area is rubber or plastics (including any accessories or reinforcements), not having a foxing or foxing-like band, other. The rate of duty will be 6 percent ad valorem.

The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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

Previous Ruling Next Ruling

See also: