The tariff classification of a leather clog with a wood platform from Sweden.

NY F83725 March 20, 2000 CLA-2-64:RR:NC:TP:347 F83725 CATEGORY: Classification TARIFF NO.: 6403.30.00 Ms. Kathy O’Connor W.J. Norris, Inc. 80 King Spring Road P.O. Box 3426 Windsor Locks, CT 06096-3426 RE: The tariff classification of a leather clog with a wood platform from Sweden. Dear Ms. O’Connor: In your letter dated March 2, 2000, written on behalf of your client, Olsson Collection UO. Inc., you requested a tariff classification ruling. You have submitted a sample of a clog with a closed toe and an open heel, which you state is made up of a leather upper and a wood platform wrapped in PU material, and a rubber/plastic outer sole. You state the construction of this shoe will be the same for style #701, #700, #704, #702, #705, and #706. A small heel pad is affixed to the top surface of the wooden footbed at the heel. Since this heel pad does not extend the length of the entire foot, it does not constitute an “inner sole” for purposes of subheading 6403.30 of the tariff schedule. The applicable subheading for the shoe will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, made on a base or platform of wood, not having an inner sole or a protective metal toe-cap. The rate of duty will be free. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division