April 2018 — Question 40
The submitted sample, identified by the importer as “Zori-style # SF123,” is a pair of women’s, open-toe/open-heel, and flip-flop thong sandals with foamed rubber or plastic outer soles. The “V” shaped strap uppers consist of textile straps and thongs which go between the first and second toes. The upper straps and thongs are assembled to the soles by rubber/plastic plugs. The thickness of the outer soles of the sample measure 1.75 inches at the thickest point and 1.25 inches at the thinnest point. Rubber or plastics accounts for more than 10 percent total weight of the shoe. The F.O.B. value is $6.50 per pair. What is the CLASSIFICATION subheading, within the Harmonized Tariff Schedule of the United States (HTSUS), for these sandals?
- A6402.20.0000
- B6402.99.3165
- C6403.20.0000
- D6404.19.3960✓ CBP's answer
- E6404.19.4260
CBP's cited authority
Answer and citations as published in CBP's official answer key for the April 2018 examination.
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