The tariff classification of a waterproof clog from Italy.

NY G83223 October 23, 2000 CLA-2-64:RR:NC:TP:347 G83223 CATEGORY: Classification TARIFF NO.: 6401.99.30 Ms. Barbara Moore The Janel Group 150-14 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of a waterproof clog from Italy. Dear Ms. Moore: In your letter dated October 4, 2000, written on behalf of your client, HH Brown Shoe Co. Inc., you requested a tariff classification ruling. You have submitted a sample of a slip-on clog, which you state is made of 100% polyurethane, style “Italia.” This slip-on shoe has a closed toe and a closed heel. Style “Italia” is a molded rubber waterproof clog, which is the same shape as a traditional Dutch wooden shoe designed as a protection against water. The applicable subheading for the polyurethane shoe, style “Italia” 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 affixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, designed for use without closures, which does not extend above the ankle. The rate of duty will be 37.5% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division