B80943 B8 Ruling Active

The tariff classification of wooden clogs from Sweden

Issued February 3, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6403.30.00

Headings: 6403

Product description

The tariff classification of wooden clogs from Sweden

CBP rationale

The applicable subheading for all three shoes will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and rubber and/or plastic outer soles, made on a base or platform of wood, not having an inner sole or a protective metal toe-cap.

Full text

NY B80943 February 3, 1997 CLA-2-64:RR:NC:TP:347 B80943 CATEGORY: Classification TARIFF NO.: 6403.30.00 Kathy O'Connor W.J. Norris, Inc. 80 King Spring Road P.O. Box 3426 Windsor Locks, CT 06096 RE: The tariff classification of wooden clogs from Sweden Dear Ms. O'Connor: In your letter dated January 14, 1997, you requested a tariff classification ruling. You have submitted three samples of clogs which you state will be manufactured from three different suppliers: (1) The sample manufactured by Expert Trasko Gullaskrov, Sweden is an open heel clog made up of a leather upper stapled to a wood platform base with a rubber and/or plastic outer sole. (2) The sample manufactured by Sam Larsson PL 3151 Knislinge, Sweden, is an open toe/open heel sling back clog made up of a patent leather upper stapled to a wood platform base with a rubber and/or plastic outer sole. (3) The sample manufactured by Dan Pettersson Skjutbanevagen 13 Kumla, Sweden, is an open heel sling back clog made up of a leather upper stapled to a wood platform base with a rubber and/or plastic outer sole. The applicable subheading for all three shoes will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and rubber and/or plastic outer soles, made on a base or platform of wood, not having an inner sole or a protective metal toe-cap. The rate of duty will be 4.8 percent ad valorem. 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 212-466-5890. Sincerely, Robert Swierupski National Commodity Specialist Division

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