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NY M86620

October 18, 2006

CLA-2-64:RR:NC:SP:247 M86620


TARIFF NO.: 6402.20.0000

Ms. Colleen Schmolke
Target Stores
Import Dept. CC-3315
33 South 6th Street
Minneapolis, MN 55402

RE: The tariff classification of footwear from China

Dear Ms, Schmolke:

In your letter dated September 25, 2006 you requested a tariff classification ruling.

The submitted sample, identified as Style# 6E170-0, is a girl’s open-toe, open-heel “flip-flop” sandal. The upper consists of one-piece molded “V” shape configured rubber/plastic straps with a toe thong, the ends of which penetrate and are secured by plugs into an EVA plastic sole of a uniform thickness approximately ¾-inch. The one-piece molded plastic upper straps have a small circular jewel-like ornament that is sewn onto the upper surface at a single central point. This glass/metal 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 toe-thong sandal to be classifiable as “zoris”.

The applicable subheading for the sandal, identified as Style# 6E170-0, will be 6402.20.0000, 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.

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 sample sandal is not marked with the country of origin. Therefore, if imported as is, the shoe 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 sample 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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