The tariff classification of footwear from China

N173783 July 19, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165, 6402.99.3171 Ms. Mika M. McLafferty Grundfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, NY 10022 RE: The tariff classification of footwear from China Dear Ms. McLafferty: In your letter dated June 28, 2011, you requested a tariff classification ruling on behalf of Crocs, Inc. Samples for three styles of unit molded rubber or plastic footwear were submitted with your request. Style no. 12221 Crocband Flat Hello Kitty EU is a woman’s slip-on shoe with a sewn-in elastic gore. Style no. 11738 Genna Hello Kitty is a Mary Jane style girl’s shoe and style no. 11896 Crocband Slingback is a girl’s open-heel, sling-back shoe. The sling-back has an additional strap across the top of the foot that is secured on either side with rivets. Each style has small vent holes through the vamp and an applied rubber/plastic strip that would not be considered a foxing or foxing-like band. The applicable subheading for style no. 12221 Crocband Flat Hello Kitty EU, the woman’s slip-on, will be 6402.99.3165, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other: other: having uppers of which over 90 percent of the external surface area (including accessories of reinforcements) is rubber or plastics (except footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): other: other: other: for women: other. The rate of duty will be 6% ad valorem. The applicable subheading for style no. 11738 Genna Hello Kitty and style no. 11896 Crocband Slingback girl’s shoes will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): other: other: other: other. The rate of duty will be 6 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division