10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a polyurethane clog from Mexico.
Issued June 16, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C88298 (June 16, 1998)
Tariff classification
HTS codes: 6401.99.30
Headings: 6401
Product description
You state the shoe submitted, a polyurethane clog, is made up of a polyurethane shell which will be made in the U.S., and will then be sent to Mexico where leather linings will be added inside the shoe.
CBP rationale
The applicable subheading for the polyurethane clog will be 6401.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for 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, designed for use without closures.
Full text
NY C88298 June 16, 1998 CLA-2-64:RR:NC:TP:347 C88298 CATEGORY: Classification TARIFF NO.: 6401.99.30 Ms. Barbara J. Moore The Janel Group 150-14 132nd Avenue Jamaica, N.Y. 11434 RE: The tariff classification of a polyurethane clog from Mexico. Dear Ms. Moore: In your letter dated May 6, 1998, written on behalf of your client, H.H. Brown Shoe Co. Inc., you requested a tariff classification ruling. You state the shoe submitted, a polyurethane clog, is made up of a polyurethane shell which will be made in the U.S., and will then be sent to Mexico where leather linings will be added inside the shoe. The applicable subheading for the polyurethane clog will be 6401.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for 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, designed for use without closures. The general rate of duty will be 25% 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 B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Revocation of NY N295514; Classification of the Latex Rubber Boot Saver
Protest and Application for Further Review No. 2006-13-100005; Classification of below-the-ankle, closed toe and closed heel slip-on footwear.
The tariff classification of waterproof footwear from China
The tariff classification of disposable shoe covers from China
The tariff classification of footwear from China
The tariff classification of disposable shoe covers from China
The tariff classification of waterproof footwear from China.
The tariff classification of five waterproof boots and shoes from China
The tariff classification of rubber garden clogs from China.
The tariff classification of footwear from Italy and Bosnia
Follow C88298
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.