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NY L81168

December 20, 2004

CLA-2-64:RR:NC:SP:247 L81168


TARIFF NO.: 6401.99.90

Ms. Stephanie De Silva
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of footwear from China

Dear Ms. DE Silva:

In your letter dated December 2, 2004 you requested a tariff classification ruling.

The submitted sample, identified as reference number PP#285656, a “Pooh Gardening Clog,” is a pair of molded rubber/plastic upper and sole, slip-on, clog-type waterproof shoes. This “gardening clog” has a closed-toe, an open-heel, it does not cover the wearer’s ankle and it is assembled entirely by a molding process. In addition, the molded rubber/plastic upper, which you state is decorated with a Winnie the Pooh themed print, has an encircling green, ½-inch high rubber/plastic foxing or foxing-like band, applied or molded at the sole and overlapping the upper. The “clog” also has a textile faced removable insole and a woven textile fabric lining.

The applicable subheading for the “Pooh Gardening Clog” PP#285656, will be 6401.99.90, Harmonized Tariff Schedule of the United States (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; which does not cover the ankle; which is not designed to be a protection against water, oil or cold or inclement weather; and which has a foxing or 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 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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