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NY K83655

March 12, 2004
CLA-2-64:RR:NC:SP:247 K83655


TARIFF NO.: 6402.91.50

Ms. Margaret McLain
Beijing Trade, LLC
900 2nd St., NE
Suite 309
Washington, DC 20002

RE: The tariff classification of footwear from China

Dear Ms. McLain:

In your letter dated February 27, 2004 you requested a tariff classification ruling.

The submitted half pair sample (no style number indicated) which you call a “women’s garden clog” but which we will describe as a closed-toe, closed heel, slip-on boot approximately 5 ½-inches high, that covers the wearer’s ankle. The boot, which you state is waterproof, has an upper comprised of an ankle, side and topline portion that is of neoprene rubber covered by an external surface layer of textile material. The remainder of the external surface of this boot is of rubber/plastics material, accounting for most, but not more than 90% of the external surface area of the upper (ESAU). The boot also features two small sewn-on textile fabric pull-up loops and has a molded rubber and/or plastic traction lugged bottom/outer sole.

The applicable subheading for the slip-on boot described above will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not "sports footwear”; which covers the ankle; which does not have an upper with an external surface area that is over 90% rubber or plastic, including any accessories or reinforcements; which is designed to be worn over, or in lieu of other footwear as a protection against water, oil, or cold or inclement weather; and which does not have an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole. The rate of duty will be 37.5% ad valorem.

We are returning the sample as you requested.

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

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