CLA-2-64:OT:RR:NC:N4:447
Ms. Kris Humphries
Crocs, Inc.
7477 East Dry Creek Parkway
Niwot, CO 80503
RE: The tariff classification of footwear from China
Dear Ms. Humphries:
In your letter dated May 29, 2012 you requested a tariff classification ruling for 5 styles of children’s footwear.
The submitted half-pair samples identified as style #’s 14094 “Adrina Hearts Flat,” 14095 “Adrina Hearts Sandal,” and 14347 “Patricia Sandal Girls” are children’s open toe and /or open heel shoes/sandals with rubber or plastics outer soles and uppers. Neither style is “protective” nor do they have a foxing or a foxing-like band.
The submitted half-pair samples identified as style #’s 14086 “Carlie Glitter Mary Jane Girls” and 14603 “Keeley Flat Girls” are children’s closed toe/closed heel slip-on shoes with rubber or plastics outer soles and uppers. These shoes have vent holes at the vamp and along either side of their respective uppers and do not have a foxing or a foxing-like band.
The applicable subheading for the children’s shoes/sandals,” style #’s 14094 “Adrina Hearts Flat,” 14095 “Adrina Hearts Sandal,” 14347 “Patricia Sandal Girls,” 14086 “Carlie Glitter Mary Jane Girls” and 14603 “Keeley Flat Girls” 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/.
Submitted samples 14094 “Adrina Hearts Flat” and 14095 “Adrina Hearts Sandal,” are not properly marked with the country of origin. Therefore, if imported as is, they will not 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.”
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