The tariff classification of a polyurethane clog from Mexico.

NY C88298 June 16, 1998 CLA-2-64:RR:NC:TP:347 C88298 CATEGORY: Classification TARIFF NO.: 6401.99.30 Ms. Barbara J. Moore The Janel Group 150-14 132nd Avenue Jamaica, N.Y. 11434 RE: The tariff classification of a polyurethane clog from Mexico. Dear Ms. Moore: In your letter dated May 6, 1998, written on behalf of your client, H.H. Brown Shoe Co. Inc., you requested a tariff classification ruling. You state the shoe submitted, a polyurethane clog, is made up of a polyurethane shell which will be made in the U.S., and will then be sent to Mexico where leather linings will be added inside the shoe. The applicable subheading for the polyurethane clog will be 6401.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for 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, designed for use without closures. The general rate of duty will be 25% ad valorem. 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 Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division