CBP Ruling N274415: The tariff classification of footwear from Bosnia and Herzegovina

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N2 N274415 (April 18, 2016)

Tariff classification

Headings: 6401

Product description

The samples will be returned with your request. The submitted samples of garden clogs are identified by style names “Article Navy,” “Article Green” and “Article Yellow.” They are women’s, closed-toe/open-heel, molded rubber or plastics, slip-on clogs that do not cover the ankle. You provided F.O.B. values of $3 per pair for each style.

CBP rationale

The applicable subheading for style names “Article Navy,” “Article Green” and “Article Yellow” will be 6401.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), 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; which does not cover the ankle or knee; which is not 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; in which the upper’s external surface area is over 90 percent rubber or plastics (including any accessories or reinforcements); and which does not have a foxing-like band applied or molded at the sole and overlapping the upper.

Full text

N274415 April 18, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6401.99.8000 Mark Hahn/Christian Moller ISA-Traesko GmbH Oderstraße 924539 Neumünster, Germany RE: The tariff classification of footwear from Bosnia and Herzegovina Dear Mr. Hahn: In your letter dated March 16, 2016, you requested a tariff classification ruling. The samples will be returned with your request. The submitted samples of garden clogs are identified by style names “Article Navy,” “Article Green” and “Article Yellow.” They are women’s, closed-toe/open-heel, molded rubber or plastics, slip-on clogs that do not cover the ankle. You provided F.O.B. values of $3 per pair for each style. The applicable subheading for style names “Article Navy,” “Article Green” and “Article Yellow” will be 6401.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), 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; which does not cover the ankle or knee; which is not 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; in which the upper’s external surface area is over 90 percent rubber or plastics (including any accessories or reinforcements); and which does not have a foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be Free. 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 https://hts.usitc.gov/current. 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 above, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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