CLA-2-64:OT:RR:NC:N4:447
Ms. Kris Humphries
Crocs, Inc.
7477 East Dry Creek Parkway
Niwot, CO 80503
RE: The tariff classification of footwear from China
Dear Ms. Humphries:
In your amended letter dated November 15, 2012 you requested a tariff classification ruling for 4 styles of women’s footwear.
The submitted half-pair sample identified as style #14645 “Crocband Airy Boot Lined,” is a women’s closed toe/closed heel boot with a one-piece molded rubber or plastics outer sole and upper that covers the ankle. Incorporated throughout the “shaft” of the boot are numerous holes which measure one half inch in diameter, thereby exposing a sewn-in non-protective textile liner which extends upward of the top line of the boot. Since these holes are larger than a collar button, the portions of the textile liner that are visible through them, as well as the portion of the liner which extends upward of the top line of the boot, are considered external surface area. These portions of the liner account for more than 10 percent of the external surface area of the upper. The boot does not have a foxing or a foxing-like band and is not “protective.” You provided an F.O.B. value over $12/pair.
The applicable subheading for the women’s boot, style #14645 “Crocband Airy Boot Lined” will be 6402.91.9051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; footwear not 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; valued over $12.00/pair: other: for women: other. The rate of duty will be 20% ad valorem.
The submitted half-pair sample identified as style #14573 “New McCall Flat,” is a women’s closed toe/closed heel “flat” shoe with a one-piece molded rubber or plastics outer sole and upper. Incorporated into the medial side of the shoe are two vent holes. The shoe does not have a foxing or a foxing-like band and is not “protective.”
The applicable subheading for the women’s “flat” shoe, style #14573 “New McCall Flat” will be 6402.99.2790, 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: sandals and similar footwear of plastics, produced in one piece by molding: other. The rate of duty will be 3% ad valorem.
The submitted half-pair sample identified as style #14672 “Blitzen Convertible Clog,” is a women’s lace-up closed toe/closed heel shoe which has a one-piece molded rubber or plastics outer sole and upper that does not cover the ankle. Incorporated into the shoe is a fur liner which extends upward of and which overlaps the upper when in the folded down position. This fur liner accounts for more than 10% of the external surface area of the upper and makes the shoe “protective” for tariff classification purposes. You state that the shoe will be imported and sold to the end-customer in this manner. You also state that the clog can be converted into a boot by pulling this fur liner over the ankle. You suggest that this shoe be classified under subheading 6402.99.79, HTSUS, which provides for footwear that is not protective. We disagree with this suggested classification because of the protective fur liner.
The applicable subheading for the women’s shoe, style #14672 “Blitzen Convertible Clog” (with the liner folded down over the upper) will be 6402.99.3350, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle; other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: 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: for women: other. The rate of duty will be 37.5% ad valorem.
The submitted sample identified as style #14671 “Home Slipper Clog,” is a “unisex” “slipper clog” with a one-piece molded rubber or plastics upper that does not cover the ankle. There are numerous holes on the vamp/instep of the slipper which measure approximately ¼ of an inch in diameter. Stitched to the bottom of the upper is ¼ inch thick felt (textile) material which constitutes the outer sole. Interspersed on the textile outer sole are widely spaced rubber or plastics “Croslite” traction dots which measure approximately 1/8 of inch in diameter.
The applicable subheading for the “unisex” “slipper clog,” style #14671 “Home Slipper Clog” will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The rate of duty will be 12.5% 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 (646) 733-3042.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division