CBP Ruling I85021 — The tariff classification of footwear from China.

Tariff classification

Headings: 6401

Product description

The submitted half pair sample, identified as “Style # HN2-Rubber Clog,” is a waterproof, closed-toe, open-heel, slip-on shoe that does not cover the ankle. The clog-type shoe has a rubber/plastic upper and a unit-molded outsole that are joined together by means of an adhesive bonding process. Additionally, based on our measurements, we have determined that the unit-molded rubber/plastic outsole overlaps the upper by a vertically measurable height of at least ¼-inch or more around the perimeter of the shoe. In this regard, we consider the shoe to have a foxing-like band.

CBP rationale

The applicable subheading for “Style # HN2-Rubber Clog,” will be 6401.99.9000, HTS, which provides for waterproof footwear with soles and uppers of rubber or plastics, the upper’s of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not cover the ankle; which does not have a protective metal toe-cap; which is not designed to be a protection against water, oil, grease or chemicals, or cold or inclement weather; in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); and which has a foxing-like band applied or molded at the sole and overlapping the upper.

Full text

NY I85021 September 12, 2002 CLA-2-64: RR: NC: TA: 347 I85021 CATEGORY: Classification TARIFF NO.: 6401.99.9000 Grunfeld, Desiderio, Lebowitz, Silverman, Klestadt & Wright LLP Old City Hall 45 School Street (Second Floor) Boston, MA 02108 RE: The tariff classification of footwear from China. Dear Ms. Wright: In your letter dated August 15, 2002, on behalf of your client Nantucket Distributing Company, you requested a tariff classification ruling. The submitted half pair sample, identified as “Style # HN2-Rubber Clog,” is a waterproof, closed-toe, open-heel, slip-on shoe that does not cover the ankle. The clog-type shoe has a rubber/plastic upper and a unit-molded outsole that are joined together by means of an adhesive bonding process. Additionally, based on our measurements, we have determined that the unit-molded rubber/plastic outsole overlaps the upper by a vertically measurable height of at least ¼-inch or more around the perimeter of the shoe. In this regard, we consider the shoe to have a foxing-like band. The applicable subheading for “Style # HN2-Rubber Clog,” will be 6401.99.9000, HTS, which provides for waterproof footwear with soles and uppers of rubber or plastics, the upper’s of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not cover the ankle; which does not have a protective metal toe-cap; which is not designed to be a protection against water, oil, grease or chemicals, or cold or inclement weather; in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); and which has a foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 37.5% ad valorem. We are returning the sample(s) as requested. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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