CLA-2-64:OT:RR:NC:N3:447
Ms. Yvette N. 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 January 12, 2017, you requested a tariff classification ruling. Your sample will be returned.
The submitted sample identified as style #204872 “Citilane Roka Court” is a man’s, closed toe/closed heel, below-the-ankle, lace up, casual shoe with an outer sole of rubber/plastics (EVA). The external surface area of the upper (ESAU) is over 90 percent rubber/plastics (TPU) and features small vent holes along the medial and lateral sides. The shoe has a foxing band. You provided an F.O.B. value between $6.50 and $12 per pair.
The applicable subheading for style #204872 “Citilane Roka Court” will be 6402.99.8031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: valued over $6.50 but not over $12/pair: other: for men:. The rate of duty is 90 cents/pair + 20 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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division