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NY I87986





November 8, 2002

CLA-2-64:CO:CH:JJB D10 I87986

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.20.00; 6402.99.18; 6403.99.60; 6403.99.90

Dave Natale
Dick’s Sporting Goods
200 Industry Drive
Pittsburgh, PA 15275

RE: The tariff classification of three sandals from China

Dear Mr. Natale:

In your letter dated October 23, 2002, you requested a classification ruling of three sandals from China. You included three sample sandals.

You described all three sandals as being “flip-flops”. They are the types of sandals used for going to the shower, the beach, the pool, etc. Each consists of a sole of rubber or plastics, with an upper of straps that form a “Y” pattern and a thong that goes between the first and second toes.

The sandal that is designated as style number D-2173-0 has an upper whose external surface area is entirely of rubber or plastics. This molded upper has plugs at the end of each segment that penetrate the foamed rubber or plastic sole. The sole is of uniform thickness. We consider this sandal to be a zori.

The sandal that is designated as style number D-2178-0 has all of the characteristics of style number D-2173-0, except that it does not have a sole of uniform thickness. So, we cannot consider this sandal to be a zori.

The sandal that is designated as style number D-2180-0 has an upper whose external surface is predominately leather. This sandal is likely to be worn by members of both sexes, or unisex. Because we cannot verify the availability of this style of shoe for sale to women in women’s sizes, we must consider this shoe to be unisex. If sufficient information is developed in the future to satisfy the Customs officer handling the transaction that this type of shoe is available for sale to women, then the unisex aspect of this ruling letter may be disregarded. You stated that the value of this sandal will be $5.65 per pair.

The applicable subheading for the sample sandal, identified as style number D-2173-0, will be 6402.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The duty rate will be free.

The applicable subheading for the sample sandal, identified as style number D-2178-0, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; not covering the ankle; having uppers of which over 90% of the external surface area is rubber or plastics, not having a foxing or a foxing-like band, and other than protective footwear; not made on a base or platform of wood or of cork; and other than sandals of plastics produced in one piece by molding. The duty rate will be 6%.

The applicable subheading for the sample sandal, identified as style number D-2180-0, when imported in sizes 8 ½ or larger, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; not covering the ankle; other than footwear made on a base or platform of wood; other than welt footwear; for men, youths and boys. The duty rate will be 8.5%.

The applicable subheading for the sample sandal, identified as style number D-2180-0, when imported in sizes 8 and smaller, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; not covering the ankle; other than footwear made on a base or platform of wood; other than welt footwear; for persons other than men, youths and boys; valued over $2.50/pair. The duty rate will be 10%.

None of these sandals is marked with the country of origin. Therefore, if imported as they are, none of these sandals will meet the country of origin marking requirements of 19 USC 1304. Accordingly, all three sandals will be considered not legally marked under the provisions of 19 CFR 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."

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 646/733-3042.

Sincerely,

Robyn Dessaure
Port Director

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