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The tariff classification of footwear from Sweden
Issued September 6, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N244940 (September 6, 2013)
Tariff classification
HTS codes: 6402.99.2360
Headings: 6402
Product description
The submitted half-pair sample identified as style #120, is a women’s closed toe/open heel “clog” with a rubber or plastics outer sole.
CBP rationale
The applicable subheading for the women’s “clog,” style #120 will be 6402.99.2360, 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: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; footwear made on a base or platform of wood; for women.
Full text
N244940 September 6, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.2360 Ms. Kelly Morrison Metropolis Customs Brokers, Inc. 156-15 146th Avenue, Suite 110 Jamaica, NY 11434 RE: The tariff classification of footwear from Sweden Dear Ms. Morrison: In your letters dated July 12, 2013 and August 6, 2013 you requested a tariff classification ruling on behalf of your client, Great Commission Marketing, LLC. The submitted half-pair sample identified as style #120, is a women’s closed toe/open heel “clog” with a rubber or plastics outer sole. You state that the upper is leather; however visual examination reveals a layer of rubber or plastics which completely covers what appears to be a composition leather substrate. The upper is stapled to a wooden base which does not have a separate insole. The applicable subheading for the women’s “clog,” style #120 will be 6402.99.2360, 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: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; footwear made on a base or platform of wood; for women. The rate of duty will be 8% 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 Stacey Kalkines at (646) 733-3042. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division
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