The tariff classification of footwear from China

N058183 May 1, 2009 CLA-2-64:OT:RR:NC:SP:447 CATEGORY: Classification TARIFF NO.: 6402.99.4080, 6404.19.3560 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 April 15, 2009 you requested a tariff classification ruling for three shoe samples identified as style names Sophia Girls, Lily Velvet W and Lydia Velvet W. Style Sophia Girls is identified as a child’s slip-on shoe that does not cover the ankle. The shoe has a predominately rubber/plastics material upper that includes a stitched-on cuff-like collar of textile fabric along the topline opening and we have determined, based on a visual estimate, that textile accounts for more than 10% of the upper’s external surface area. The shoe also has a rubber/plastic sole. Styles Lily Velvet W and Lydia Velvet W are both identified as women’s slip-on shoes that do not cover the wearer’s ankle. Both shoes have a velvety feel, flocked textile fiber external surface area material upper and rubber/plastic soles. Style “Lily” has a unit molded mostly flat rubber/plastic outer sole with a ½-inch raised heel, while style “Lydia” has a 2½-inch high heel wedge-type platform bottom with a rubber/plastic outer sole. The applicable subheading for the child’s shoe, style Sophia Girls, will be 6402.99.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not "sports footwear"; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including accessories or reinforcements); which is a slip-on and which does not have a foxing or foxing-like band…other than for men or women. The rate of duty will be 37.5 percent ad valorem. The applicable subheading for the women’s shoes, identified as styles Lily Velvet W and Lydia Velvet W, will be 6404.19.3560, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which is a slip-on; which does not have a foxing or foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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/. We are returning the samples as you requested. 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