The tariff classification of footwear from China

N247920 December 12, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4940 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 November 13, 2013 you requested a tariff classification ruling. The submitted sample which you identify as style #16231 “Origami Slipper Realtree Xtra,” is a men’s slip-on “casual loafer” with a rubber or plastics outer sole. You state that the underlying textile material which forms the upper is covered with EVA plastic. This plastic completely obscures the underlying textile material and is considered the constituent material having the upper’s greatest external surface area for tariff classification purposes. You state that there are micro fiber cloth pieces stitched to the upper that account for more than 10 percent of its external surface area. We agree with this contention. The shoe does not have a foxing or a foxing-like band and is not “protective.” The applicable subheading for the men’s slip-on casual loafer, identified as style # 16231 “Origami Slipper Realtree Xtra” will be 6402.99.4940, 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: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, except protective footwear and except footwear having a foxing or a foxing-like band; other: other: for men. The rate of duty will be 37.5% 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