United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I81068 - NY I81120 > NY I81087

Previous Ruling Next Ruling
NY I81087

May 1, 2002

CLA-2-64: RR: NC: TP: 347 I81087


TARIFF NO.: 6401.99.80

Ms. Krystle Chow
J&B Customhouse
800 S. Hindry Ave. #A-1
Inglewood, CA 90301

RE: The tariff classification of footwear from China.

Dear Ms. Chow:

In your letter dated April 11, 2002, you requested a tariff classification ruling for a pair of rubber clog footwear.

You have submitted a sample of what you identify as a “Lady’s Yard Clog.” This sample was submitted without an item, model, style or pattern number. You state that the clog is made of rubber and is considered common garden footwear. The shoe is unit-molded closed-toe, open-heel, slip-on shoe with a rubber upper and outer sole.

The applicable subheading for the shoe will be 6401.99.80, (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, other, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band. The rate of duty will be Free.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: