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NY H87387

February 8, 2002

CLA-2-64: G23 H87387


TARIFF NO.: 6401.99.30

Ms. Dana Bounds
Fritz Companies, Inc.
1600 Genessee, Suite 450
Kansas City, MO 64102

RE: The tariff classification of women’s rain and garden clogs from China.

Dear Ms. Bounds:

In your letter of January 30, 2002, you requested a tariff classification ruling on a rubber clogs on behalf of your client, Midwest Quality Glove, Chillicothe, MO.

The sample submitted with your request is style number 6070,a women’s molded slip-on shoe with a 100 percent rubber upper and outersole. The shoe does not cover the ankle. The waterproof upper has a textile lining. There is a removable insole. With the insole in place, the height at the heel measures approximately 1 1/4 inch from the interior footbed to the rearmost point of the upper. The exterior height of the clogs measures at the lowest point approximately 2 ½ inches above a flat surface. The sample pair is being returned, as requested.

The applicable subheading for style 6070 will be 6401.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear, with outersoles and uppers whose external surfaces are predominately of rubber and/or plastics; in which the upper is attached to the sole or to the midsole by a molding process; in which all the significant pieces of the upper are joined to each other by a molding process; which does not have a protective metal toe-cap;

in which the top of the upper is below the ankle; which is designed to be a protection against water, oil or cold or inclement weather; and which is designed to be used without closures. The rate of duty will be 25% 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 646-733-7042.


Jeffrey Walgreen,

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