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NY C88111




June 4, 1998

CLA-2-64:RR:NC:TP:347 C88111

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.30.00

Ms. Stacey Fucile
Gretel's Clogs
1848 Kirkby Road
Glendale, CA 91208

RE: The tariff classification of leather clogs from Sweden.

Dear Ms. Fucile:

In your letter dated May 19, 1998, you requested a tariff classification ruling for leather clogs with a base or platform of wood.

You have provided our office with pictures of the shoes which you plan to import. You state that they are clogs made up of leather uppers stapled to a wood base with rubber/plastic outer soles. The clogs do not appear to contain an inner sole and you state that they do not have a protective metal toe-cap.

The applicable subheading for the clogs will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, made on a base or platform of wood, not having an inner sole or a protective metal toe-cap. The rate of duty will be 1.6% ad valorem.

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 212-466-5890.

Sincerely,

Robert B. Swierupski
Director,

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