CLA-2-64:OT:RR:NC:N2 247
Ms. Jacqueline Ann Turner
Wemco, Inc.
200 James Drive East
St. Rose, LA 70087
RE: The tariff classification of lined clogs from China
Dear Ms. Turner:
In your letter dated January 6, 2025, you requested a tariff classification ruling on behalf of your client, the Totes Isotoner Corporation. The sample submitted for examination will be returned.
The Totes® brand “Women's Bailey Molded Clog with Liner” submitted with your request is a woman’s slip-on clog that is imported with an attached liner or insert. The upper and outer sole consists of molded rubber or plastics (EVA). The clog is imported with a removable polyester textile liner insert that is comprised of a sewn-on textile sole and a plush collar that overlaps more than 90 percent of the external surface of the upper. The liner has two elastic loops for attachment to two rivets that are inserted through the medial and lateral sides of the clog. The insert is not meant to be worn without the clogs. Your letter states the clogs are not waterproof due to large oval-shaped holes on the medial sides and open heels. No oval-shaped holes were found when the submitted sample was physically examined. You also suggested the clogs had an open heel. Physical examination found the molded plastic heel ridge measures 1 5/8 inches deep. The textile insert with sewn collar adds an additional 1 ¼ inches above the heel ridge. The clog, imported with the attached insert, is considered to have a closed heel. The clogs are not considered to be “waterproof footwear” classified in heading 6401 because the rivets on the medial and lateral sides introduced holes into the uppers. The footwear would be considered “protective” against water because the molded outer soles, measuring more than two inches tall, would allow the wearer to linger in water more than two inches deep without getting wet. The clogs do not have a foxing or a foxing-like band. The FOB value of the clogs submitted via email is $5.81 per pair.
You suggested a classification of this footwear under subheading 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), the provision for footwear with uppers of which over 90 percent of the external surface area is rubber/plastic. We disagree. The textile collar makes up more than 10 percent of the external surface area of the upper. Additionally, this subheading excludes “protective” footwear. Due to the height of the molded outer soles, these clogs are considered “protective.” They will be classified elsewhere.
The applicable subheading for the Totes® brand “Women's Bailey Molded Clog with Liner” will be 6402.99.7960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: Other: Valued over $3 but not over $6.50/ per pair: Other: Other: For women. The rate of duty will be 90 cents per pair plus 37.5 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division