The tariff classification of footwear from China

N183887 October 7, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 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 7, 2011 you requested a tariff classification ruling on behalf of your client, Crocs, Inc. for six styles of girl’s shoes. The submitted half pair samples identified as style #’s 11021 and 11307, “Barbie Genna” and “Genna Tropic Flower,” respectively, are girl’s closed toe/closed heel injection molded slip-on shoes of rubber or plastics. The shoes feature a separate 9/16th of an inch wide rubber or plastics “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 3/16th 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. Both shoes have three vent holes in the vamp. These shoes are not “protective.” The submitted half pair sample identified as style #11900 “Genna 2.0,” is identical to style #’s 11021 and 11307, except that it has an open heel and a “sling back.” You have provided an illustration of a sample identified as style #11902 “Genna Print,” which you state is identical to style #’s 11021 and 11307, except for the color of and the decorations on the “band,” (e.g. hearts vs. flowers). The submitted half pair sample identified as style #11946, “Genna Girl’s Barbie,” is a girl’s closed toe/closed heel injection molded slip-on shoe of rubber or plastics. The upper features a non-functional strap across the instep and three vent holes in the vamp. The shoe has a separate 3/8th of an inch wide rubber or plastics “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 3/16th of an inch or more does not substantially encircle the shoe. We agree with this contention. This rubber “band” is merely ornamental and does not constitute a foxing or a foxing-like band. The shoe is not “protective.” You have provided an illustration of a sample identified as style #11325 “Genna CrocBling,” which you state is identical to style #11946, except for the color of and the decorations on the “band,” e.g. (glitter vs. a pink stripe). The applicable subheading for style #’s 11021, 11307, 11900, 11902, 11946 and 11325, Barbie Genna,” “Genna Tropic Flower,” “Genna 2.0,” Genna Print,” “Genna Girl’s Barbie,” and “Genna CrocBling,” respectively, will be 6402.99.3171, 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: 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