The tariff classification of footwear from China

N123836 October 13, 2010 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6401.99.3000, 6401.99.8000 Mr. Andy McLeish Inocraft Products, Inc 12 Hickory Lane Brooklyn, CT 06234-1554 RE:     The tariff classification of footwear from ChinaDear Mr. McLeish:In your letter dated September 15, 2010 you requested a tariff classification ruling for two half-pair “garden clogs.”The submitted half-pair sample identified as model #77, is a closed heel slip-on waterproof “garden clog” with an upper and outer sole composed of one piece molded PVC plastic.  The applicable subheading for model #77 will be 6401.99.3000, Harmonized Tariff Schedule of the United States, (HTSUS), 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 or knee; designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals, or cold or inclement weather: designed for use without closures. The rate of duty will be 25% ad valorem. The submitted half-pair sample identified as model #846, is an open heel slip-on waterproof “garden clog” with an upper and outer sole composed of one piece molded PVC plastic. The applicable subheading for model #846 will be 6401.99.8000, HTSUS, 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 or knee; which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals, or cold or inclement weather; having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper). The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Stacey Kalkines at 646-733-3042. Sincerely,   Robert B. Swierupski                                Director National Commodity Specialist Division