The tariff classification of footwear from China

NY J86776 August 1, 2003 CLA-2-64:RR:NC:TA:347 J86776 CATEGORY: Classification TARIFF NO.: 6401.99.3000 Mr. John Imbrogulio Nordstrom Inc. Customs Compliance Department 1617 Sixth Ave. Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of footwear from China Dear Mr. Imbrogulio: In your letter dated July 16, 2003 you requested a tariff classification ruling. The submitted sample, identified as Style #CK-EB03, is as you state in your letter a women’s rubber upper, rubber soled slip-on shoe that does not cover the wearer’s ankle and is waterproof. The upper is made of vulcanized rubber and it is attached to the sole by exclusively adhesive construction. The shoe, which protects the wearer’s foot against penetration by water, is of the slip-on type and is designed for use without closures. It is lined with a textile fabric and it has a removable textile faced foam rubber/plastic footbed insole. The applicable subheading for this vulcanized rubber shoe, Style #CK-EB03, will be 6401.99.3000, Harmonized Tariff Schedule of the United States (HTS), 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; which does not cover the ankle; which is designed to be a protection against water, oil or cold or inclement weather; and which is designed to be used without closures. The rate of duty will be 25% ad valorem. We are returning the sample as you requested. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division