CLA-2-64 OT:RR:NC:N4:447
Ms. Cheryl L. Martin
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of footwear from China
Dear Ms. Martin:
In your letter dated February 3, 2011 you requested a tariff classification ruling.
The submitted half-pair sample identified as a women’s slip-on clog (no style name available), has an outer sole and upper of molded rubber/plastics construction. The clog features numerous holes in the upper and incorporates a non-removable fleece lining.
The applicable subheading for the women’s slip-on clog will be 6402.99.3350, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories and reinforcements) is rubber or plastics (except footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women: other. The rate of duty will be 6% 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division