The tariff classification of footwear from China

N254329 June 19, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Paula Swanson Crocs, Inc. 7477 E. Dry Creek Parkway Niwot, CO  80503               RE: The tariff classification of footwear from China Dear Ms. Swanson: In your letter dated June 4, 2014 you requested a tariff classification ruling. The submitted sample identified as style # 200058, “Crocs Edie Stretch 2 Strap W” is a woman’s open toe/open heel sandal with a rubber or plastics outer sole. The upper is composed of two stretch elastic straps with leather applications across the forefoot. The leather predominates as the constituent material having the greatest external surface area. You provided an F.O.B. value over $2.50 per pair. The applicable subheading for the woman’s sandal, style # 200058, “Crocs Edie Stretch 2 Strap W,” will be 6403.99.9065, 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: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10% 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 contact National Import Specialist Stacey Kalkines at: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division