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NY N014133




July 30, 2007

CLA-2-64:RR:NC:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.20.0000, 6402.99.3145

Ms. Tonya Davenport
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072-2170

RE: The tariff classification of footwear from China

Dear Ms. Davenport:

In your letter dated July 10, 2007 you requested a classification ruling for five footwear styles identified as Style 48002 PE Flip-Flop, 37570 Men’s Flip-Flop, 37643 Men’s Flip-Flop, 39080 Flip-Flop Rubber Outsole and 39080 Flip-Flop Eva Outsole.

The samples are open toe, open heel thong sandals with outer soles and uppers of predominantly rubber or plastics. The uppers for all five styles are attached to the soles by means of plugs. Style 48002 has a one-piece upper and is a “zoris” sandal for tariff classification purposes.

The applicable subheading for Style 48002 will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The applicable rate of duty will be Free.

Styles 37570, 37643 and 39080 do not have soles of uniform thickness and have uppers that are more than one-piece. These styles are not “zoris” for tariff classification purposes.

The applicable subheading for Style 37570 and 39080 will be 6402.99.3145, HTSUS, with provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band, not protective, other. The applicable rate of duty will be 6 percent ad valorem.

We cannot provide a classification ruling for Style 37643 at this time. A component material percentage measurement for the upper of this style is needed. When this information is available, you may wish to resubmit your ruling request along with a representative sample.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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