CLA-2-64:OT:RR:NC:N4:447
Ms. Anita K. Lee
Crocs
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of footwear from China
Dear Ms. Lee:
In your letter dated May 29, 2012 you requested a tariff classification ruling for 16 styles of children and adult footwear.
Be advised that pursuant to Title 19 Section 177.2(2)(ii)(A) of the United States Code of Federal Regulations (CFR), individual requests for rulings “will be limited to five (5) merchandise items, all of which must be of the same class or kind.” Since your request contains more than the five requisite items, the remaining items will not be ruled upon at this time. You may resubmit these items for a ruling at a later date if you wish.
The submitted half-pair samples identified as style #’s 14006, 14083, 14280, 14301 and 14600 are children’s open heel “clogs” with rubber or plastics outer soles and uppers. Riveted to the sides of each shoe is a separate heel strap which helps secure the shoe to the wearer’s foot. Each shoe has vent holes at the vamp and/or at the sides of the shoe. Neither shoe has a foxing or a foxing-like band.
The applicable subheading for the children’s “clogs,” style #’s 14006, 14083, 14280, 14301 and 14600 will be 6402.99.3171, 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: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. The rate of duty will be 6% 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