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The tariff classification of footwear from Norway
Issued January 10, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L81753 (January 10, 2005)
Tariff classification
HTS codes: 6403.99.90
Headings: 6403
Product description
The submitted half pair sample is a women’s closed-toe, open-heel clog-type shoe that does not cover the ankle. The shoe has a leather upper that also includes an elasticized heel strap with a metal side buckle closure, a textile faced insole and a molded rubber/plastic bottom/outer sole. We presume the shoe will be valued at over $2.50 per pair.
CBP rationale
The applicable subheading for this women’s clog shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.
Full text
NY L81753 January 10, 2005 CLA-2-64:RR:NC:SP:247 L81753 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. Jami Kay A&J Customs Brokers Inc. 3175 E. Warm Springs Rd. Suite 121 Las Vegas, NV 89120 RE: The tariff classification of footwear from Norway Dear Mr. Kay: In your letter dated December 21, 2004, on behalf of your client Clogs It Is, you requested a tariff classification ruling. The submitted half pair sample is a women’s closed-toe, open-heel clog-type shoe that does not cover the ankle. The shoe has a leather upper that also includes an elasticized heel strap with a metal side buckle closure, a textile faced insole and a molded rubber/plastic bottom/outer sole. We presume the shoe will be valued at over $2.50 per pair. The applicable subheading for this women’s clog shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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