The tariff classification of footwear from China

N250196 February 25, 2014 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 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 February 5, 2014 you requested a tariff classification ruling. The submitted half-pair sample identified as style #14240, is described by you as a men’s size 9 lace-up “athletic” shoe with a rubber or plastics outer sole and a two component material upper that does not cover the ankle. In a subsequent communication with our office, you state that the material identified as “solo suede” of the two component material upper (previously thought by you to be rubber or plastics), is actually microfiber textile material. This material, coupled with the other upper textile material, makes the upper textile for tariff classification purposes. We therefore disagree with your suggested classification under subheading 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; ‘Other footwear with outer soles and uppers of rubber or plastics.’ The shoe is lightweight, flexible, has a foxing-like band and possesses the characteristics required to be considered athletic footwear. You provided an F.O.B. value greater than $12 per pair. The applicable subheading for the men’s athletic shoe, style #14240 will be 6404.11.9020, 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 textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for men: other. The rate of duty will be 20% 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