CLA-2-64:OT:RR:NC:N2 247
Jacqueline Turner
WEMCO INC
200 James Drive East
St. Rose, LA 70087
RE: The tariff classification of various molded footwear from China
Dear Ms. Turner:
In your letter dated December 15, 2025, you requested a tariff classification ruling on behalf of your client
Totes Isotoner Corporation. Detailed descriptions and digital photos for various styles of footwear were
submitted with your request.
All styles are said to be one-piece molded and consisting of 60 percent blown ethylene-vinyl acetate (EVA)
and 40 percent rubber. They do not have foxing or foxing-like bands and are for outdoor use. Style no.
RB03 (for men) and Style no. RB06 (for children) are waterproof rainboots that cover the ankles but not the
knees. Style EC01 is a woman’s, open-back, clog-style, waterproof shoe that does not cover the ankle. Style
no. TS21 is woman’s sandal having an open toe and heel. The upper has two wide straps with “buckles”
across the vamp and forefoot. Style no. TS05 is a man’s thong sandal, having a “V”-shaped upper. Style
TS25 is a child’s, below the ankle shoe that has many evenly spaced holes throughout the upper.
You suggested style no. EC01 and style no. TS25 be classified in subheading 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. Style EC01, a woman’s, open-back, clog-style, waterproof shoe
will be classified elsewhere as a waterproof shoe. As style TS25 Kid’s footwear is not waterproof and is not
for women, it will be classified as such.
The applicable subheading for Style no. RB03 (for men) and Style no. RB06 (for children) waterproof
rainboots will be 6401.92.9060, 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 not assembled by stitching,
riveting, nailing, screwing, plugging or similar processes: Other footwear: Covering the ankle but not
covering the knee: Other: Other: Other. The rate of duty will be 37.5 percent.
The applicable subheading for style EC01 is a woman’s, open-back, clog-style, waterproof shoe will be
6401.99.8000, 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; 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 foxing or a foxing-like band applied or
molded at the sole and overlapping the upper). The rate of duty will be free.
The applicable subheading for style no. TS21, the woman’s sandal, and style no. TS05, the man’s thong
sandal, 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 rate of
duty will be 3 percent ad valorem.
The applicable subheading for style TS25 Kid’s footwear will be 6402.99.3177, 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) 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: Other.
The rate of duty will be 6 percent ad valorem.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division