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NY H86826




January 25, 2002

CLA-2-64:RR:NC:TA:347 H86826

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.20.00

Mr. John deBoer
Wal Mart Stores, Inc.
702 SW 8th St.
Bentonville, AR 72716-0410

RE: The tariff classification of footwear from Brazil

Dear Mr. deBoer:

In your letter dated December 20, 2002 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #5304 “Zorri,” is a flip-flop type sandal with a rubber/plastic upper and outer sole. This open toe, open heel sandal features a molded Y-shaped thong upper with straps that are affixed to a molded rubber/plastic bottom by means of plugs. The molded one-piece upper is distinct from the sole and the ends of the upper straps penetrate and are secured by plugs into a sole that is mostly of an even thickness and less than two inches thick.

The applicable subheading for the sandal, Style #5304, 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.

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.

Sincerely,

Robert B. Swierupski
Director,

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