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The tariff classification of a wool clog from Spain.
Issued June 22, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C88614 (June 22, 1998)
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The tariff classification of a wool clog from Spain.
CBP rationale
The applicable subheading for the wool clog will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately textile materials, in which the outer sole's external surface is predominately rubber and/or plastics, which is not "athletic" footwear, which has open toes/open heels, which does not have a foxing or foxing-like band almost wholly of rubber or plastics, which is 10% or more by weight of rubber and/or plastics.
Full text
NY C88614 June 22, 1998 CLA-2-64:RR:NC:TP:347 C88614 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Jay Fox Eddie Bauer P.O. Box 97000 Redmond, Washington 98073 RE: The tariff classification of a wool clog from Spain. Dear Mr. Fox: In your letter dated May 28, 1998, you requested a tariff classification ruling. You have submitted a sample of what you state is a woman's wool clog, item number 020-2968. The clog is designed to slip on and features a closed toe/open heel. You state that the upper consists of 100% wool, and the outer sole of 100% rubber and you also state that the rubber outer sole is 10% or more by weight of rubber and/or plastics. The applicable subheading for the wool clog will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately textile materials, in which the outer sole's external surface is predominately rubber and/or plastics, which is not "athletic" footwear, which has open toes/open heels, which does not have a foxing or foxing-like band almost wholly of rubber or plastics, which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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
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