CLA-2-95:OT:RR:NC:4:424
Ms. Yvette Powell
Crocs, Inc.
7477 E. Dry Creek Parkway
Niwot, CO 80503
RE: The tariff classification of footwear from China
Dear Ms. Powell:
In your letter dated January 21, 2015, you requested a tariff classification ruling.
The submitted sample identified as style # 201991 “Crocs Freesail Lined Clog W” is a women’s closed toe/open heel, below-the ankle, slip-on clog with an outer sole of rubber or plastics. The 100 percent rubber or plastic upper features numerous vent holes or openings on the vamp and forefoot. The clog features a full faux fur lining which is less than ½ inch thick. You suggested a classification of 6402.99.3350, Harmonized Tariff Schedule of the United States, (HTSUS), which is the provision for footwear that is protective against inclement weather. We disagree. The fully lined clog is not protective since the lining is less than ¼ inch thick, has numerous vent holes and has an open back. It will be classified elsewhere.
The applicable subheading for the 201991 “Crocs Freesail Lined Clog W” 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: other. The rate of duty will be 6 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: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division