The tariff classification of footwear from China

NY K87462 July 1, 2004 CLA-2-64:RR:NC:SP:247 K87462 CATEGORY: Classification TARIFF NO.: 6401.99.90 Mr. Jon Nelson Nordstrom, Inc. Customs Compliance Department 1617 Sixth Ave. Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of footwear from China Dear Mr. Nelson: In your letter dated June 23, 2004 you requested a tariff classification ruling. The submitted half pair sample, identified as style #RK97660WS, is a women’s waterproof closed-toe, open-heel slip-on clog shoe with a molded rubber/plastic upper and a separately cemented-on, unit molded rubber/plastic bottom/outer sole. The sides of the separate cemented-on unit molded bottom overlap the upper by a vertical height of over ¼-inch, all around the lower perimeter of the shoe. We consider this shoe to have a foxing-like band and so the classification you have suggested is not applicable. This open-heeled shoe also has a textile fabric lining, a removable textile faced footbed insole and it is not designed to keep the wearer’s foot dry. The applicable subheading for this shoe, identified as style #RK97660WS, will be 6401.99.90, 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 not designed to be a protection against water, oil or cold or inclement weather; and which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 37.5% 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