The tariff classification of footwear from Mexico or China

N203739 February 29, 2012 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6404.19.8930, 6404.19.9030 Anita K. Lee Crocs, Inc. 6328 Monarch Park Place Niwot, CO 80503 RE: The tariff classification of footwear from Mexico or China Dear Ms. Lee: In your letter dated February 2, 2012, you requested a tariff classification ruling. The sample, identified as item no. 11408, was submitted and examined. Another style, identified as no. 11493 was forwarded, by you, to an independent laboratory for analysis and identification of the foxing-like band design feature. You request a binding ruling for these two items as well as item nos. 10128, 10715, 11162, 11187, and 11405 which, you claim, follow the same construction platform but vary in color and pattern. All are slip-ons with textile uppers, molded rubber/ plastic insoles, and molded rubber/plastic outer soles with foxing-like-bands. They will range in value from above $8 to $13 per pair. When valued at over $6.50 but not over $12 per pair, the applicable subheading for item nos. 11408, 11493, 10128, 10715, 11162, 11187, and 11405 will be 6404.19.8930, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles or rubber, plastics, leather, or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $6.50 but not over $12/pair: other. The rate of duty will be 90 cents per pair plus 20 percent ad valorem. When valued at over $12 per pair, the applicable subheading for item nos. 11408, 11493, 10128, 10715, 11162, 11187, and 11405 will be 6404.19.90, HTSUS, which provides for footwear with outer soles or rubber, plastics, leather, or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: over $12/pair. The rate of duty will be 9 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, Thomas J. Russo Director National Commodity Specialist Division