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February 3, 1999

CLA-2-64:RR:NC:TP:347 D86971

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.20.00

Mr. Eric Wert
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a rubber/plastic zori from China.

Dear Mr. Wert:

In your letter dated January 19, 1999, you requested a tariff classification ruling.

You have submitted a sample of a thong style, open toe, open heel sandal which you state is a zori made of 100% rubber in children’s sizes 11 - 3, item #991326. You state that the item is an assortment of four zoris with different color combinations - lime with yellow, light blue with medium blue, earth with yellow, and purple with light blue. We agree that these shoes should be classified as zoris. The one-piece Y-strap upper is distinct from the sole, the ends of which penetrate and are secured by plugs into a sole of even thickness. There is no lining on the inner surface of the upper, nor on the sole.

The applicable subheading for the zori will be 6402.20.00, 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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