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 19, 2016 you requested a tariff classification ruling. The samples are being returned to you.
The submitted samples, referred to as Style 203764 and Style 203631, are women’s closed toe, open heel, molded clogs. The upper and outer soles of both styles are made from molded thermoplastic and feature an approximately 2-inch heel. Both styles have separately attached leather straps across the top of the foot near the topline, considered to be accessories and make up less than 10 percent of the uppers external surface area. The twisted leather strap on Style 203764 appears to be sewn to the outer sole on the medial and lateral sides but, in fact, is secured with adhesive. Style 203631 has a decorative leather strap with a non-functional metal buckle attached to the medial and lateral sides of the upper with two metal rivets. Neither style has a foxing or foxing-like band, and they are not considered “protective.”
The applicable subheading for Style 203764 will be 6401.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not cover the ankle or knee; which is not 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; in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); and which does not have a foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be Free.
The applicable subheading for Style 203631 will be 6402.99.3165, 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 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division