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The tariff classification of footwear.
Issued May 29, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H81327 (May 29, 2001)
Tariff classification
HTS codes: 6401.99.80
Headings: 6401
GRI rules applied: GRI 2(a)
Product description
You state that since you will import the clog without the sock liner, you consider the item an incomplete shoe. General Rule of Interpretation 2(a) to the Harmonized Tariff Schedule of the United States (HTS) states that; Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. This shoe is substantially complete, lacking only the insertion of the sock lining for completion. The outer sole and upper are enough to establish the essential character of the finished shoe.
CBP rationale
The applicable subheading for the plastic clog will be 6401.99.80,(HTS) which 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, other, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements is rubber or plastics, not having a foxing or foxing-like band.
Full text
NY H81327 May 29, 2001 CLA-2-64:RR:NC:TA:347 H81327 CATEGORY: Classification TARIFF NO. 6401.99.80 Mr. Harvey Arias Romika USA, Inc. 8730 NW 36th Avenue Miami, FL 33147 RE: The tariff classification of footwear. Dear Mr. Arias: In your letter dated May 18, 2001 you requested a classification ruling for a plastic open-heel clog shoe. You state that since you will import the clog without the sock liner, you consider the item an incomplete shoe. General Rule of Interpretation 2(a) to the Harmonized Tariff Schedule of the United States (HTS) states that; Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. This shoe is substantially complete, lacking only the insertion of the sock lining for completion. The outer sole and upper are enough to establish the essential character of the finished shoe. The applicable subheading for the plastic clog will be 6401.99.80,(HTS) which 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, other, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements is rubber or plastics, not having a foxing or foxing-like band. The general rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089. Sincerely, Robert Swierupski Director, National Commodity Specialist Division
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