CBP Ruling N083773 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample, which you identify as Item #A020HA00073, is a closed toe/open heel clog that has an outer sole and upper identified as EVA rubber/plastics. It contains a detachable fleece lining which overlaps the upper by approximately one inch and is secured to the upper by a button hole in each side of the lining that attaches to a plastic rivet-like button on each side of the clog. The fleece lining which overlaps the upper accounts for more than 10% of the upper’s external surface area.

CBP rationale

The applicable subheading for Item #A020HA00073 will be 6402.99.3350, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: The rate of duty will be 37.

Full text

N083773 November 17, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3350 Mr. Troy D. Crago-Edwards Atico International USA, Inc.501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Mr. Crago-Edwards:In your letter dated November 3, 2009 you requested a tariff classification ruling for a unisex molded clog.The submitted sample, which you identify as Item #A020HA00073, is a closed toe/open heel clog that has an outer sole and upper identified as EVA rubber/plastics. It contains a detachable fleece lining which overlaps the upper by approximately one inch and is secured to the upper by a button hole in each side of the lining that attaches to a plastic rivet-like button on each side of the clog. The fleece lining which overlaps the upper accounts for more than 10% of the upper’s external surface area. The applicable subheading for Item #A020HA00073 will be 6402.99.3350, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: The rate of duty will be 37.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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