CLA-2-64:OT:RR:NC:N2:247
Mr. Kevin Bruning, LCB
1 Stillmeadow Ter
Weston, MA 02493
RE: The tariff classification of footwear from China
Dear Mr. Bruning:
In your letter dated October 21, 2022, you requested a tariff classification ruling on behalf of your client Hunter Boots. You have submitted descriptive literature and samples of a footwear item. The sample will be returned as requested.
Style “Algae Foam Clog” is a woman's molded clog. It has a closed toe, an open heel, and does not cover the ankle. The external surface area of the upper and outer sole consists of rubber or plastics. The clog is completely lined with faux fur material that is sewn-in around the topline. In addition to an open heel, the medial side of the shoe has a large oval-shaped hole that would preclude this style from being considered waterproof.
You suggested a classification of 6402.99.2760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sandals and similar footwear of plastics, produced in one piece by molding: for women. We disagree. The clog is not one-piece molded as it has an attached lining. Therefore, the shoe will be classified elsewhere.
The applicable subheading for the woman’s footwear, style “Algae Foam Clog,” will be 6402.99.3165, HTSUS, which provides for Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a 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 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division