The tariff classification of footwear from China

N051594 February 20, 2009 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Annelori Roder Crocs, Inc. 6328 Monarch Park Place Niwot, CO 80503 RE: The tariff classification of footwear from China Dear Ms. Roder: In your letter dated February 4, 2009 you requested a classification ruling for two women’s footwear styles identified as “Juniper” and “Melrose.” The submitted samples are women’s size 7 slip-on shoes with outer soles of rubber/plastics and uppers of leather. Style “Juniper” has an elastic strap across the instep. The applicable subheading for the slip-on shoes identified as “Juniper” and “Melrose” will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of predominantly leather: other: other: for other persons: valued over $2.50/pair. The duty rate will be 10 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division