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NY J83834





May 2, 2003

CLA-2-64: RR: NC: TA: 347 J83834

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.20.0000

Mr. Zakir Ally
Concept 3 LTD
12 West 57th St. (5th floor)
New York, NY 10019

RE: The tariff classification of footwear from China.

Dear Mr. Ally:

In your letter dated April 12, 2003, you requested a tariff classification ruling.

The submitted half pair sample, identified as EVA Flip Flop - C-76094S, is a unisex open-toe, open-heel sandal. The upper consists of a single-molded rubber/plastic Y-configured toe-thong strap, the ends of which penetrate and are secured by plugs into a flat ethylene vinyl acetate (EVA) foam outsole of uniform thickness.

The applicable subheading for the EVA Flip Flop - C-76094S , 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 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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