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NY K85215

June 3, 2004
CLA-2-64: RR: NC: SP: 247 K85215


TARIFF NO.: 6401.99.9000

Mr. Todd Stumpf
UTI Seattle
835 South 192nd Street (Suite 800)
Seatac, WA 98148

RE: The tariff classification of footwear from China.

Dear Mr.Stumpf:

In your letter dated May 07, 2004, you requested a tariff classification ruling.

The submitted half-pair sample, identified as “Children’s Ladybug Rain Clog,” is a child’s waterproof, closed-toe, open-heel, slip-on shoe that does not cover the ankle. The clog-type shoe has a rubber/plastic upper and a unit-molded outsole that are joined together by means of a bonding process. Additionally, based on our measurements, we have determined that the unit-molded rubber/plastic outsole overlaps the upper by a vertically measurable height of at least ¼-inch or more around the perimeter of the shoe. In this regard, the shoe has a foxing or foxing-like band. The shoe also has a padded textile faced insole, a textile lining and features a “Lady Bug” face with two protruding eyes over the middle of the vamp.

The applicable subheading for the “Children’s Ladybug Rain Clog,” will be 6401.99.9000, HTS, which provides for waterproof footwear with soles and uppers of rubber or plastics, the upper’s of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not cover the ankle; which does not have a protective metal toe-cap; which is not designed to be a protection against water, oil, grease or chemicals, or cold or inclement weather; in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); and which has a foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 37.5% ad valorem. .
We are returning the sample as 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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