CLA-2-64:OT:RR:NC:N2:247
Ann Lawrence
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a one-piece molded clog from China
Dear Ms. Lawrence:
In your letter dated September 25, 2025, you requested a tariff classification ruling.
A photograph, a description of the item, and a sample were submitted with your letter. The sample was
examined and disposed of. The Ladies Plastic Clog SKU # 43043801 is a woman’s, closed-toe, open-back,
slip-on, clog-style shoe constructed from rubber or plastics that has been molded in one-piece. The upper is
decorated with a printed design, a small glued on tab, and hexagonal perforations measuring approximately 5
mm uniformly placed throughout.
You suggested a classification under 6402.99.3165, Harmonized Tariff Schedule of the United States
(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. We
disagree. The small glued on decorative tab is an ancillary feature. The footwear is still considered to be
molded in one piece and will be classified accordingly.
The applicable subheading for the Ladies Plastic Clog SKU # 43043801, will be 6402.99.2760, HTSUS,
which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: having uppers
of which over 90 percent of the external surface area (including any accessories or reinforcements) 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: sandals and similar
footwear of plastics, produced in one piece by molding, for women. The general rate of duty will be 3 percent
ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 6402.99.2760, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented Reciprocal Tariffs. All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition
to subheading 6402.99.2760, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6402.99.2760, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e.,
9903.88.15, in addition to subheading 6402.99.2760, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division