CLA-2-64:OT:RR:NC:N3:447
Ms. Yvette Powell
Crocs
7477 E. Dry Creek Parkway
Niwot, CO 80503
RE: The tariff classification of footwear from China
Dear Ms. Powell:
In your letter dated July 22, 2015, you requested a tariff classification ruling. Your sample will be returned as requested.
The submitted sample identified as style #202890 “Chawaii Chameleons Flip K” is a children’s, open-toe/open heel, below-the-ankle, flip flop sandal with an outer sole of rubber or plastics. The “Y” shaped strap upper consists of a single molded piece of rubber or plastics with an attached textile ankle strap. The upper strap and thong which goes between the first and second toes are assembled to the sole by plugs which penetrate the outer sole. The uppers external surface area is less than 90 percent rubber or plastics. You provided an F.O.B. value of $5.00 per pair.
The applicable subheading for children’s style #202890 “Chawaii Chameleons Flip K”, will be 6402.99.4980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear with open toes or open heels; other: other: other. The rate of duty will be 37.5 percent ad valorem.
Please note the submitted sample doesn’t 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."
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