The tariff classification of footwear from China

N236359 December 28, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Mr. Eric Flom Crocs, Inc. 7477 East Dry Creek Parkway Niwot, CO 80503 RE: The tariff classification of footwear from China Dear Mr. Flom: In your letter dated December 5, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style #14491 “Retro Molded Shoe GS,” is a children’s closed toe/closed heel slip-on shoe with a rubber or plastics outer sole. The molded rubber or plastics upper has synthetic leather (rubber or plastics) at the forefoot and heel and vent holes along the medial and lateral sides. It also has a non-removable elastic textile lace which when stretched, allows for the insertion of the foot into the shoe. The textile lace does not account for more than 10% of the external surface area of the upper. The shoe is neither “protective” nor does it have a foxing or a foxing-like band. The applicable subheading for the children’s shoe identified as style #14491 “Retro Molded Shoe GS” 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/. 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