CLA-2-64:OT:RR:NC:N4:447
Mr. John B. Pellegrini
McGuireWoods, LLP
1345 Avenue of the Americas, 7th Floor
New York, NY 10105-0106
RE: The tariff classification of footwear from China
Dear Mr. Pellegrini:
In your letter dated August 4, 2011 you requested a tariff classification ruling on behalf of your client, Fashion Delivers Charitable Foundation, Inc. for a child’s clog.
The submitted sample identified as style #939553, is a closed toe/open-heel clog composed of a unit molded rubber or plastics upper and outer sole. The upper features a separate rubber or plastics heel strap which is attached to the sides of the upper by two round plastic “rivets.” You state that if this heel strap is removed, the clog would be complete and usable and suggest classification under subheading 6401.99.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear. We note that heading 6401 to Chapter 64, HTSUS, provides for; “Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.” Your suggested classification of this rubber/plastic clog as “waterproof footwear” is not applicable because the clog has an upper that is, in part, assembled by riveting.
The applicable subheading for style #939553 clog will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: other. The rate of duty will be 6 percent ad valorem.
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/.
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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division