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NY I89483




January 13, 2003

CLA-2-64:G23 I89483

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.20.0000

Mr. Jeffrey D. Hemley
Inbop Flip-Flop Co.
908 Rock Creek Ave.
Pensacola, FL 32505

RE: The tariff classification of zoris from Brazil.

Dear Mr. Hemley:

In your letter received on January 7, 2003, you requested a tariff classification ruling on six sample zoris to be imported from Brazil.

The samples you provided, the Cariris 2020, Cariris 2021, Cariris 2022, children’s Cariris 2010, New Millennium 3 and Fantasy 2005, are flip-flop type sandals with rubber/plastic uppers and outer soles. These open toe, open heel sandals feature 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 the sole, which is flat, mostly of an even thickness and less than one inch thick. There is no lining on the surface of the sole. For classification purposes, these items are considered to be "zoris".

The applicable subheading for the Cariris, New Millennium and Fantasy zoris will be 6402.20.0000, 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 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 pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 646-733-7042.

Sincerely,

Jeffrey Walgreen,
Port Director

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