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NY M85073

July 26, 2006

CLA-2-64:RR:NC:247: M85073


TARIFF NO.: 6402.99.14

Mr. Christopher Wallrabe
Jagro Customs Brokers and International Freight Forwarders, Inc. 290 Nye Avenue
Irvington, NJ 07111

RE: The tariff classification of footwear from Turkey.

Dear Mr. Wallrabe:

In your letter dated July 10, 2006, you requested a tariff classification ruling on behalf of Clogsonline.Com for a molded plastic clog shoe. You have submitted a sample identified as “Egemen” Jasmine Clogs.

The sample is a rubber/plastics open heel, slip-on shoe produced in one piece by a molding process. The shoe has ventilation/drainage holes along the front of the vamp and is therefore not waterproof footwear.

The applicable subheading for “Egemen” Jasmine Clogs will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; other; not covering the ankle, having uppers of which over 90% of the external surface area (including any accessories or reinforcements) is rubber and/or plastics, not having a foxing or a foxing-like band, and not designed to be a protection against water, oil or cold or inclement weather, sandals and similar footwear produced in one piece by molding. The general rate of duty will be 3% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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