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NY E88190

October 26, 1999

CLA-2-64:RR:NC:TP:347 E88190


TARIFF NO.: 6401.99.80

Mr. Vincent Crisafi
Daco Corp.
Box 1490
Wildomar, CA 92595

RE: The tariff classification of plastic clogs from China.

Dear Mr. Crisafi:

In your letter dated October 18, 1999, you requested a tariff classification ruling.

You state that the submitted sample, item #99450, is an injection molded PVC clog/mule which you plan to import with or without a removable insole.

This type of shoe is constructed with an outer sole and upper of rubber or plastics, the upper of which is neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. It is designed for use without closures and is considered a slip-on. In order for this shoe to be “protective” against penetration by water, it must keep the foot dry if lingering in a pool of water which is more than 2 inches deep. The height of the sample shoe you have submitted is less than 2 inches at its lowest point, therefore, the shoe is not a protection against water. You also ask whether reducing the back height of the shoe to one inch would change the duty rate. As stated, if the height of the shoe at its lowest point is two inches or less, the shoe would not be considered a protection against water.

The applicable subheading for the shoe will be 6401.99.80, Harmonized Tariff Schedule of the United States (HTS), 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 extend above the ankle, 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, which have uppers of which over 90% of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, which does not possess a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be free.

We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted would not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoe will be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.”

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 212-637-7089.


Robert B. Swierupski

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