The tariff classification of footwear from China

N227090 August 10, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060, 6402.99.3165 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, and your amended letter dated August 10, 2012, you requested a tariff classification ruling for four styles of footwear. The submitted sample identified as style number 14399, is a boy’s waterproof rain boot of injection molded rubber or plastics. The upper features an approximately one inch diameter hole on either side (near the top line) which presumably facilitates the insertion of the foot into the boot. The boot is not lined. The applicable subheading for the waterproof rain boot, style number 14399 will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5% ad valorem. The submitted samples identified as style numbers 14126 and 14134 are women’s closed toe/open heel unit molded “sling-back” shoes with outer soles and uppers of rubber or plastics. The uppers feature vent holes or openings along the medial side and vamp, respectively, and style number 14134 has a separately riveted-on strap across the instep. Neither shoe has a foxing or a foxing-like band nor are they “protective.” The submitted sample identified as style number 14120 is a women’s wedge thong sandal with an outer sole and upper of rubber or plastics. The V-shaped strap upper is not attached to the sole with plugs that penetrate the outer sole, nor is the sole uniform in thickness. It does not have a foxing or a foxing-like band and is not “protective.” The applicable subheading for the women’s shoes, style numbers 14126, 14134 and 14120 will be 6402.99.3165, 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/. Style numbers 14126, 14134 and 14120 are not properly 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