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NY I82892

June 10, 2002

CLA-2-64: G23 I82892


TARIFF NO.: 6401.99.30

Ms. Anne Neary
Director of Imports
Nantucket Distributing
261 White’s Path
South Yarmouth, MA 02664

RE: The tariff classification of rubber garden clogs from China.

Dear Ms. Neary:

In your letter of June 3, 2002, you requested a tariff classification ruling on rubber garden clogs to be imported from China.

The sample that you submitted is a molded slip-on clog with a 100 percent rubber upper and outersole. You did not cite a product code or style number in your letter; nor does the clog itself bear an identifying number. The clog’s waterproof upper has a textile lining. The shoe does not cover the ankle. Although cut low in the back, it does just cover the heel. The exterior height of the clog measures at the lowest point approximately 2 ½ inches above a flat surface.

The applicable subheading for the garden clogs 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 646-733-3042.


Jeffrey Walgreen,

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