The tariff classification of footwear from China

N239656 April 9, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Wesley Calhoun Shoe Corporation of Birmingham, Inc. d/b/a Shoe Corp. 125 45th Place North Birmingham, AL 35222 RE: The tariff classification of footwear from China Dear Mr. Calhoun: In your letter dated March 5, 2013 you requested a tariff classification ruling for two styles of “unisex” garden clogs. The submitted samples identified as style #’s 645 and 507, are open-heel unit molded rubber or plastics garden clogs. Each upper features numerous vent holes or openings along the vamp, instep and forefoot and has a separate rubber or plastics heel strap attached to each side by two round plastic rivets. You state that these clogs are manufactured specifically for use by prison inmates and do not infringe on the intellectual property rights (IPR) of others. You also state that a prior IPR issue with U.S. Customs and Border Protection has been resolved and have provided documentation to substantiate this claim. Although you have not stated the gender of the person who will be wearing these shoes, they appear to be shoes that are commonly worn by both sexes. Please note that Statistical Note 1(c) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states; ‘The term “footwear for women” covers footwear of American women’s size 4 and larger, whether for females or of types commonly worn by both sexes, i.e. “unisex.” The applicable subheading for the “unisex” garden clogs, style #’s 645 and 507 will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): other: other: other: for women: other. The rate of duty will be 6 percent ad valorem. 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, Thomas J. Russo Director National Commodity Specialist Division