CLA-2-64:OT:RR:NC:N3:447
Mr. Jay Park
Excel International of N.Y. Corp.
700 Rockaway Turnpike, Room #401
Lawrence, NY 11559
RE: The tariff classification of footwear from China
Dear Mr. Park:
In your letter dated January 2, 2015 you requested a tariff classification ruling on behalf of LFC LLC.
The submitted sample identified as Style#3800, is a closed toe/closed heel slip-on unisex waterproof clog that does not cover the ankle. The upper and outer sole are composed in one piece of injection molded EVA (ethylene vinyl acetate) rubber or plastics. The clog is not lined and has a removable textile insole. It does not have a foxing band and is protective against water.
The applicable subheading for Style #3800, will be 6401.99.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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 or knee; 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: designed for use without closures. The rate of duty will be 25 percent 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division