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NY E88827




December 6, 1999

CLA-2-64:RR:NC:TA:347 E88827

CATEGORY: CLASSIFICATION

TARIFF NO. 6401.99.80

Mr. Tommy Pollard
Edge-A- Lawn
2965 Richlands Hwy.
Jacksonville, NC 28540

RE: The tariff classification of footwear made in Belgium.

Dear Mr. Pollard:

In your letter dated October 29, 1999 you requested a classification ruling. You have submitted a sample which you identify as “GEVA Multi Purpose Clog”. The item is a unit molded plastic, waterproof shoe with a plastic platform insole. You state that the clog is intended for multiple purposes, while gardening, washing the car, etc. The shoe is designed to be used with the platform insole inserted. The insole can be easily removed for cleaning in the dishwasher. The platform insole raises the wearer’s heel to a height where the shoe becomes an “open heel” shoe.

Additional U.S. Note 3, Chapter 64, Harmonized tariff schedule of the United States (HTS), states that for purposes of heading 6401 “waterproof footwear” means footwear specified in the heading, designed to protect against penetration by water or other liquids, whether or not such footwear is primarily designed for such purposes. This footwear meets the definition of heading 6401, in that it is 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,

T.D. 93-88, “Footwear Definitions” states that footwear that is a “protection” against water includes: 1. Any item which will keep your foot dry if you linger in a pool of water which is more than 2 inches deep unless: a. It has a rigid, thick, clog bottom but no protective features-or b. In normal use, water will get in over the top of the shoe or boot, e.g. skin-diving and windsurfing boots, and molded rubber beach sandals-or c. It is a woman’s molded high-heeled shoe in which the top of the foot will be exposed to the rain-or d. It is a molded downhill ski boot. They are primarily designed to protect the ankle from injury and no non-waterproof alternative is made. 2. All items for outdoor use which have uppers or liners made of “Gortex”. 3. All items which are worn over other shoes or boots to give additional protection against water, e.g. galoshes. 4. Molded rubber clogs, which are the same shape as traditional Dutch wooden shoes, They are used in gardening on wet terrain.

In T.D.93-88 “Footwear Definitions” customs attempted to define “protective footwear”. Footwear that is a “protection” against water includes any item, which will keep your feet dry if you linger in a pool of water which is more than 2 inches deep, with certain exceptions. This shoe does not qualify as “protective” because it will not keep your foot dry if you linger in a pool of water which is more than 2 inches deep.

Molded rubber clogs, which are the the same shape as traditional Dutch wooden shoes are also “protective footwear”. This shoe is not the same shape as traditional Dutch wooden shoes due to the open heel.

The applicable subheading for “Geva Multi purpose clog”, will be 6401.99.80, (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, other, not covering the ankle, other than protective footwear, having uppers of which over 90 percent of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics. 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.

Sincerely,

Robert Swierupski
Director,

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