The tariff classification of footwear from China

N250641 March 21, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145 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 14, 2014 you requested a tariff classification ruling. The submitted sample identified as style number 16104 “The Origami Campus Shoe,” is a pair of men’s lace-up casual shoes with EVA rubber or plastics outer soles and uppers that do not cover the ankle. Each upper consists of an EVA plastic sheet laminated to a textile backing (the latter of which cannot be seen through the EVA sheet), thereby making the uppers’ rubber or plastics for tariff classification purposes. There are numerous 2mm vent holes interspersed along the uppers’ lower portion of the instep and upper portion of the heel, thereby making the shoes not protective against water. There is also a “mock welt” that encircles the perimeter of each shoe which does not constitute a foxing or a foxing-like band. Notwithstanding this mock welt, the shoes do not have a foxing or a foxing-like band. The applicable subheading for the pair of men’s casual shoes identified as style number 16104 “The Origami Campus Shoe” will be 6402.99.3145, 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 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for men: other. The rate of duty will be 6 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, Gwenn Klein-Kirschner Acting Director National Commodity Specialist Division