U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of footwear from China
N227088 August 15, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Kris Humphries Crocs, Inc. 7477 East Dry Creek Parkway Niwot, CO 80503 RE: The tariff classification of footwear from China Dear Ms. Humphries: In your letter dated May 29, 2012 you requested a tariff classification ruling for 5 styles of children’s footwear. The submitted half-pair samples identified as style #’s 14006 “Crocs Retro Clog Kids,” 14083 “Crocs Chameleons™ Alien Pattern Clog C,” 14280 “Classic Patent Kids,” 14301 “Front Court Clog Kids” and 14600 “Crocs Chameleons™ Floral Clog C” are children’s closed toe/open heel shoes with rubber or plastics outer soles and uppers. Each style has vent holes at the vamp and /or along the sides of the upper and a separately attached strap at the instep which is secured to either side of the upper with a plastic rivet. Neither shoe has a foxing or a foxing-like band. The applicable subheading for the children’s shoes, style #’s 14006 “Crocs Retro Clog Kids,” 14083 “Crocs Chameleons™ Alien Pattern Clog C,” 14280 “Classic Patent Kids,” 14301 “Front Court Clog Kids” and 14600 “Crocs Chameleons™ Floral Clog C” 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% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. The rate of duty will be 6% 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/. Submitted samples 14006 “Crocs Retro Clog Kids,” 14083 “Crocs Chameleons™ Alien Pattern Clog C,” and 14600 “Crocs Chameleons™ Floral Clog C” are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.” 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