The tariff classification of footwear from China.

NY M83800 June 7, 2006 CLA-2-64:RR:NC:247:M83800 CATEGORY: Classification TARIFF NO.: 6402.99.14 Mr. Todd Campbell Crocs Inc. 6268 Monarch Park Place Niwot, CO 80503 RE: The tariff classification of footwear from China. Dear Mr. Campbell: In your letter dated May 24, 2006, you requested a tariff classification ruling for a molded plastic shoe. You have submitted a sample identified as Crocs Prima Shoe, (SKU) 10028-001-048 or 1028-10010-01 depending on the customer. The sample is a women’s, low-cut, slip-on shoe produced in one piece by a molding process. The shoe has ventilation/drainage holes along the front of the vamp and heel area and is therefore not waterproof footwear. The applicable subheading for style Crocs Prima Shoe, (SKU) 10028-001-048 or 1028-10010-01 will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; other; not covering the ankle, having uppers of which over 90% of the external surface area (including any accessories or reinforcements) is rubber and/or plastics, not having a foxing or a foxing-like band, and not designed to be a protection against water, oil or cold or inclement weather, sandals and similar footwear produced in one piece by molding. The general rate of duty will be 3% 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division