The tariff classification of footwear from China

N183880 October 7, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of footwear from China Dear Ms. McLafferty: In your letter dated September 6, 2011 you requested a tariff classification ruling on behalf of your client, Crocs, Inc. for three styles of women’s shoes. The submitted half pair samples identified as style #’s 11072 and 11535, “Crocband Flat” and “Crocband Loafer,” respectively, are women’s closed toe/closed heel injection molded slip-on shoes of rubber or plastics. The shoes feature a separate ¾ inch wide rubber “band” which is applied to and completely encircles the sole, but does not secure the joint where the upper and sole meet. You state that the portion of the band which overlaps the upper by ¼ of an inch or more does not substantially encircle the shoe. We agree with this contention. These rubber “bands” are merely ornamental and do not constitute a foxing or a foxing-like band. The “Crocband Flat” has two vent holes in the vamp and an elastic gore sewn into the lateral side of the shoe. The “Crocband Loafer” has two metal rivets on either side of the vamp. These shoes are not “protective.” The submitted half pair sample identified as style #12333, “Crocband Flat 2.0,” is identical to “Crocband Flat” and “Crocband Loafer” except for an opening at the toe on the medial side and a Velcro® closure on the lateral side. The applicable subheading for style #’s 11072, 11535 and 12333, “Crocband Flat,” “Crocband Loafer” and “Crocband Flat 2.0, respectively, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (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: for women. 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