CLA-2-64:K:TC:C9:D23 A84770
Mr. Wilfred J. Gonzalez
General Manager
Trans-Union Customs Service
11941 South Prairie Avenue
Hawthorne, CA 90250
RE: The tariff classification of a shoe from Germany.
Dear Mr. Gonzalez:
In your letter dated June 7, 1996 your company requested a tariff classification ruling on
behalf of your client, Cherokee Uniforms, a Division of Strategic Partners, Inc.
You included a sample, no style number designated, and described it as a one piece plastic
clog with holes along the sides and near the bottom. The shoe has an outer sole and upper of
rubber/plastics molded into one piece. The shoe will be imported from Germany.
The applicable subheading for the shoe will be 6402.99.1430, Harmonized Tariff Schedule
of the United States, which provides for other footwear with outer soles and uppers of rubber or
plastics; other footwear; 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; sandals and similar footwear of plastics, produced in one piece by molding; for
men. The duty rate will be 4.8% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations.
A copy of this ruling letter should be attached to the entry documents filed at the time this
merchandise is imported. If the documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the transaction.
Sincerely,
Thomas Mattina
Area Director
JFK Airport