The tariff classification of footwear from China

N254931 July 11, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.4960 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 26, 2014 you requested a tariff classification ruling. The submitted sample identified as style # 200752 “Wrap ColorLite Perf Loafer W,” is a women’s slip-on “loafer” with a rubber or plastics outer sole. The predominantly textile upper features a plastic film which completely covers and obscures the underlying textile material, thereby constituting an external surface area of rubber or plastics for tariff classification purposes. The upper does not cover the ankle and features a non-functional rubber or plastics bow at the vamp. The shoe does not have a foxing or a foxing-like band and is not “protective.” You provided an F.O.B. value between $12.00 and $15.00 a pair. The applicable subheading for the style # 200752 “Wrap ColorLite Perf Loafer W” will be 6402.99.4960, 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; other: footwear with open toes or open heels; other: other: for women. The rate of duty will be 37.5 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 Director National Commodity Specialist Division