The tariff classification of waterproof footwear from China

NY J87291 September 10, 2003 CLA-2-64:RR:NC:TA:347 J87291 CATEGORY: Classification TARIFF NO.: 6401.99.30 Ms. Linda Broadford Ralph Lauren Footwear 1895 J.W. Foster Blvd. Canton, MA 02021 RE: The tariff classification of waterproof footwear from China Dear Ms. Broadford: In your letter dated August 21, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as Item #’s AAW12540, 12541 and 12542, is a slip-on clog-type shoe, approximately 2 ½-inches high, with a molded 100% rubber upper and outer sole. In your letter you state that this waterproof shoe, which is assembled entirely by molding and does not cover the wearer’s ankle, is a gardener’s clog that is designed to be used as a protection against wetness, i.e., to keep the wearer’s foot dry. The shoe has a textile lining and a removable footbed insole. You also state in your letter that the three style numbers you have indicated for this sample item reflect only differences of color and not differences of materials or construction. Therefore, the same tariff classification will be applicable to all three of the item numbers you have identified for this submitted sample. The applicable subheading for this shoe, identified with Item numbers “AAW12540, 12541, 12542”, will be 6401.99.30, 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