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NY R03491

April 6, 2006

CLA-2-64:RR:NC:247: R03491


TARIFF NO.: 6402.99.18

Ms. Marsha Ann McCabe
Midwest Quality Glove
835 Industrial Road
Chillicothe, MO 64628

RE: The tariff classification of footwear from China.

Dear Ms. McCabe:

In your eRuling request received on March 20, 2006 you requested a tariff classification ruling for certain plastic footwear. You have not provided a sample, however your request contains photographs of the item along with your description.

You describe the footwear as a garden shoe made of 100% EVA available for men and women. The photographs represent a garden clog type shoe that does not cover the ankle. The shoe has an open heel and an adjustable ankle strap. There are multiple ventilation holes on the vamp and around the front perimeter of the shoe. You state that the shoe is a prototype and no style number is available.

The applicable subheading for the garden shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles and uppers of rubber/plastics, other, not covering the ankle, other, having uppers of which over 90 percent of the external surface area including accessories or reinforcements is rubber or plastics. The general rate of duty will be 6 percent 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 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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