The tariff classification of footwear from China

N227442 August 17, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165, 6402.99.4960 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 6 styles of adult footwear. The submitted half-pair samples identified as style #’s 14001 “Crocs Retro Clog,” 14279 “Classic Patent” and 14300 “Front Court Clog” are unisex closed toe/open heel shoes with molded 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 submitted half-pair sample identified as style #14015 “Duet Radii Slip On” is a unisex closed toe/closed heel shoe with a molded rubber or plastics outer sole and upper. The upper has vent holes at the vamp and along either side. It does not have a foxing or a foxing-like band. The submitted half-pair sample identified as style #14193 “Duet Sport Flip” is a unisex open toe/open heel sandal with a molded rubber or plastics outer sole and upper. The upper features a separately attached thong which goes between the first and second toes. The sandal is neither protective nor does it have a foxing or a foxing-like band. The applicable subheading for the adult “unisex” shoes/sandal, style #’s 14001 “Crocs Retro Clog,” 14279 “Classic Patent,” 14300 “Front Court Clog,” 14015 “Duet Radii Slip On” and 14193 “Duet Sport Flip” 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% 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. The submitted half-pair sample identified as style 14611 “Crocband Micanga” is a unisex closed toe/open heel shoe with a molded rubber or plastics outer sole and upper. The upper has vent holes at the vamp and a foxing band which completely encircles the shoe. The shoe also has a separately attached strap at the instep which is secured to either side of the upper with a plastic rivet. The applicable subheading for the unisex shoe, style 14611 “Crocband Micanga” will be 6402.99.4060, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear with open toes or open heels; other: for women. The rate of duty will be 37.5 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