The tariff classification of footwear from China and Vietnam

N254932 July 16, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060; 6403.99.9065; 6404.19.3960 Ms. Paula Swanson Crocs, Inc. 7477 E. Dry Creek Parkway Niwot, CO  80503 RE: The tariff classification of footwear from China and Vietnam Dear Ms. Swanson: In your letter dated June 26, 2014 you requested a tariff classification ruling on three submitted samples identified as style # 200144 “Handle it Cascao,” style # 200064 “A-leigh Ankle Strap Wedge W,” and style # 200090 “Busy Day Chambray Skimmer W.” The submitted sample identified as style # 200144 “Handle it Cascao,” is a children’s molded waterproof pull-on boot. In your letter you state that the boot is made of thermoplastic material, and in a subsequent email clarify that the material is ethylene vinyl acetate (EVA). The lateral side of the boot has an attached animated character design. The boot is approximately 15 inches in height, does not incorporate a metal toe-cap, and has no lining. The applicable subheading for the style # 200144 “Handle it Cascao” will be 6401.92.9060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5 percent ad valorem. The submitted sample identified as style # 200064 “A-leigh Ankle Strap Wedge W” is a woman’s open toe/open heel below the ankle wedge sandal. The upper is leather and the outer sole is made of rubber or plastics. The sandal features an ankle strap with a buckle closure on the lateral side of the shoe. You provided an F.O.B. value over $2.50/pair. The applicable subheading for style # 200064 “A-leigh Ankle Strap Wedge W” will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: not covering the ankle; other: other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10 percent ad valorem. The submitted sample identified as style # 200090 “Busy Day Chambray Skimmer W” is a woman’s textile upper slip-on with an outer sole of rubber or plastics. The shoe does not have a foxing or a foxing-like band and is not protective. The rubber or plastics account for more than 10 percent of the shoe’s total weight. The applicable subheading for style # 200090 “Busy Day Chambray Skimmer W” will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; 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