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NY M83363

May 23, 2006

CLA-2-64:RR:NC:SP:247 M83363


TARIFF NO.: 6402.20.00; 6402.99.18

Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1359 Broadway, 21St Floor
New York, NY 10018

RE: The tariff classification of footwear from Taiwan

Dear Ms. Whitley:

In your letter dated May 2, 2006, on behalf of Limited Too, you requested a tariff classification ruling for two half pair samples of slip-on, toe thong sandals.

Style #A013 is a women’s open-toe, open-heel “flip-flop” sandal. This slip-on sandal has a one-piece molded rubber/plastic upper consisting of “V“ shape configured straps with a toe thong, the ends of which penetrate and are secured by plugs into an EVA plastic sole of a uniform thickness of approximately ½-inch. We consider this toe-thong sandal to be classifiable as “zoris.”

Style #95011 is a women’s open-toe, open-heel sandal that has a non-molded rubber/plastic “V” configured strap upper with a separate plastic, toe-thong post piece that is attached to the upper straps by stitching. The plastic upper straps also have a single row of decorative plastic sequins sewn end to end along their exterior surface. The ends of the straps and the toe-thong penetrate and are secured into an approximately ½-inch high EVA plastic sole. We do not consider this toe-thong sandal to be classifiable as “zoris.”

The applicable subheading for the sandal, identified as Style #A013, will be 6402.20.00, Harmonized Tariff Schedule of the United States (HTSUS), 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.

The applicable subheading for the sandal, identified as Style #95011, will be 6402.99.18, HTSUS, 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 does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

We note that the submitted sandals are not marked with the country of origin. Therefore, if imported as is, the sandals will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandals will 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.”

We are returning the samples as you 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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