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August 23, 1999

CLA-2-64:RR:NC:TP:347 E85223

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.99.80

Mr. Dennis Lee Kursewicz
Principle Plastics
1136 West 135 Street
Gardena, CA 90247

RE: The tariff classification of plastic footwear from Taiwan, Germany, Italy, France, China, Cypress.

Dear Mr. Kursewicz:

In your letter dated July 23, 1999, you requested a tariff classification ruling for a clog type shoe. Based upon new information you have provided, we are issuing this ruling to replace NY D89429 of March 26, 1999, which Mr. Steven Wang requested on your behalf.

You have submitted a sample of what you state is a pair of women’s low-heel waterproof casual shoes. You state that the shoes are of the slip-on type with an upper and outer sole made of 100% PVC material.

This type of shoe is constructed with outer soles and uppers of rubber or plastic, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. It is designed for use without closures and is considered a slip-on. In order for this shoe to be “protective” against penetration by water, it must keep the foot dry if lingering in a pool of water which is more than 2 inches deep. The height of the sample shoes you have submitted is less than 2 inches at their lowest point, therefore, these shoes are not a protection against water.

The applicable subheading for the shoes will be 6401.99.80, 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 extend above the ankle, 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, which have uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, which does not possess a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be free.

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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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