The tariff classification of footwear from Mexico, China and Vietnam

N269929 November 13, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Yvette N. Powell Crocs 7477 E. Dry Creek Parkway Niwot, CO 80503 RE: The tariff classification of footwear from Mexico, China and Vietnam Dear Ms. Powell: In your letter dated October 22, 2015, you requested a tariff classification ruling. The samples will be returned with your request. The samples include styles 200092 “Crocs Taylor Slingback” from China and Vietnam, 10127 “Malindi” from China and Mexico, and 11851 “Jayna” from China, Mexico and Vietnam. All are women’s, once-piece molded, closed toe/open back, below-the-ankle shoes with outer soles and uppers of 100 percent rubber or plastics. They do not have a foxing or foxing-like band and they are not “protective.” The shoes feature vent holes on the vamp and large openings on either side of the foot. You have provided F.O.B. values ranging from $2.48- $3.89 per pair. You suggest classification under subheading 6401.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “waterproof footwear.” We disagree. Additional U.S. Note (3) states “Waterproof footwear” means footwear specified in the heading, designed to protect against penetration by water or other liquids. If worn in wet weather, or on wet terrain, water would enter the shoes through the vent holes, the open back heels, or sides. Therefore, they do not meet the definition of “waterproof footwear.” The applicable subheading for style numbers and style names 200092 “Crocs Taylor Slingback,” 10127 “Malindi” and 11851 “Jayna” will be 6402.99.3165, 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. The rate of duty will be 6 percent ad valorem. Please note the submitted samples for the 200092 “Crocs Taylor Slingback” and 11851 “Jayna” styles do not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." The placement of the country of origin at the sole, in especially small typeset, in non-contrasting color, is not considered legible or conspicuous. Accordingly, the footwear would be considered not legally marked. 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