CLA-2-64:OT:RR:NC:N4:447
Ms. Annelori Roder
Crocs, Inc.
6328 Monarch Park Place
Niwot, CO 80503
RE: The tariff classification of footwear from China
Dear Ms. Roder:
In your letter received April 23, 2009 you requested a tariff classification ruling for three boot samples identified as style names Powder Girls, Claire and Andover.
Style Powder Girls is identified as a child’s cold weather boot, approximately 8-inches in height, with a predominately textile material upper comprised of a 6-inch long textile fabric lined, faux fur exterior covered shaft portion that is sewn onto a one-piece molded, approximately 2-inch high rubber/plastics waterproof foot portion which contacts the ground. It also has a single toggle-like plastic side buckle closure. The boot is designed to be protective against cold and/or inclement weather.
Style Claire is a women’s slip-on cold weather boot, approximately 13½-inches in height, that has a predominately textile material upper which is comprised of a 10-inch long textile material shaft portion with a thick, insulating cotton-like fiber padded textile lining and a sewn on, one-piece molded waterproof foot portion bottom. The boot also has an additional cemented-on rubber/plastic outer sole which contacts the ground.
The applicable subheading for the women’s boot, identified as style Claire, will be 6404.19.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; and which is 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. The rate of duty will be 37.5 % ad valorem.
The applicable subheading for the child’s boot, identified as style Powder Girls, will be 6404.19.2090, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; and which is 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 than for men or for women. The rate of duty will be 37.5% 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/.
Your inquiry does not provide enough information for us to give a classification ruling for the sample boot identified as style name Andover, for men and boys. Your request for a classification ruling for this men’s/boys over-the-ankle height boot with an upper that you state is comprised of leather, rubber/plastics and textile materials assembled by stitching needs additional information. Please provide an accurate (independent lab) measurement as a percentage of the total for each of the upper’s external surface area material components (the two sewn-on textile pull-up tabs are to be excluded). When this information is available, you may wish to consider resubmission of your request for this item. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Richard Foley at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division