The tariff classification of footwear from China

N254538 June 27, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Paula Swanson Crocs 7477 East Drycreek Pkwy Niwot, CO 80503 RE: The tariff classification of footwear from China Dear Ms. Swanson: In your letter dated June 13, 2014 you requested a tariff classification ruling. As requested the sample is being returned. The submitted sample, identified as Style: 16151 “Single Shot Lined Clog,” is a unisex closed toe/open heel clog shoe. You state that upper and outer sole are made from thermoplastic. It features vent holes at the vamp. The clog has a separately attached strap which is secured to either side of the upper with metal rivets. The clog features a plush textile lining that extends past the topline, but does not occupy more than 10 percent of the external surface area. The shoe does not have a foxing or a foxing-like band and is not protective. The applicable subheading for Style: Style: 16151 “Single Shot Lined Clog” will be 6402.99.3165, 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 women: 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division