The tariff classification of footwear from China

N246936 November 5, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.6075 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 October 10, 2013 you requested a tariff classification ruling. The submitted half-pair sample identified as style #16072 “Santa Cruz Low Pro Loafer,” is a men’s slip-on casual shoe with a rubber or plastics outer sole and leather upper that does not cover the ankle. The upper has elastic gores on either side which when expanded, facilitates the insertion of the foot into the shoe. You state that the outer sole and insole are actually a single molded plastic combination and that the upper is cemented and stitched directly to the outer lip (or top portion) of the outer sole. You further assert that the stitching penetrates both the top and bottom surfaces of the outer sole and believe that the shoe does not possess a “lip welt construction” that would make it “welt footwear” pursuant to Additional U.S. Note 1(a). We agree with this assertion. Additional U.S. Note 1(a) states in pertinent part; ‘ “welt footwear” means footwear constructed with a welt, which extends around the edge of the tread portion of the sole and in which the welt and the shoe upper are sewed to a lip on the surface of the insole.’ The applicable subheading for the men’s casual shoe, style #16072 “Santa Cruz Low Pro Loafer,” will be 6403.99.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division