CLA-2-64:OT:RR:NC:N2:247
Mr. Ezra Goldman
Washington Shoe Company
1101 SW 16th St ,STE 100
Renton, WA 98057
RE: The tariff classification of a women’s clog shoe from China
Dear Mr. Goldman:
In your letter dated July 22, 2026, you requested a tariff classification ruling. The sample submitted will be
retained for training purposes.
The submitted sample, identified as style TS712011295H, the “Cherry Gingham Garden Clog” is a women’s
closed-toe, open-heel, slip-on, lined clog-style shoe that does not cover the ankle. The upper and outer sole
are joined via vulcanization or cementing and are secured with a foxing-like band. Both the upper and the
outer sole are composed of molded rubber/plastics. The upper features a textile trim along the collar. The
outer sole features rows of wavy tread ribs with what is said to be a leather application. You have submitted
a private laboratory test report indicating that the leather application covers the majority of the external
surface area of the outsole.
You proposed classification under subheading 6405.90.9060, Harmonized Tariff Schedule of the United
States (“HTSUS”), which provides for other footwear. This office disagrees with your proposed
classification. Although the leather application covers most of the external surface area on the outsole, it is
largely not present on the raised tread ribs that contact the ground. Consequently, the leather application is
insufficient to classify the article as having a leather outsole. Therefore, the constituent material of the
outsole is determined to be of rubber/plastics.
The applicable subheading for the style TS712011295H will be 6401.99.9000, 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: Other: Other.” The general rate of duty will be 37.5 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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 Michael Capanna at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division