CLA-2-64:OT:RR:NC:N2:247
Ms. Maartje Morris
Crocs, Inc.
13601 Via Varra
Broomfield, CO 80020
RE: The tariff classification of footwear from China
Dear Ms. Morris:
In your letter dated June 30, 2021, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a sample of the item in question. The sample will be returned as requested. Additional value information was submitted by email.
Style # 207446 Classic Cozzzy Sandal is an open toe/open heel, unisex sandal that does not cover the ankle. The external surface area of the upper consists of rubber or plastics. The molded sandal features two plastic bands across the foot, which each measure approximately 1-inch. You state the bands are designed with ΒΌ-inch holes to accommodate the addition of decorative shoe charms called Jibbitz. The outer sole measures approximately 37 mm at the heel and approximately 23 mm at the ball of the foot. The footwear is completely lined with plush faux fur and secured with visible stitching. You provided an F.O.B. value of $6.25 per pair.
The applicable subheading for the unisex style # 207446 Classic Cozzzy Sandal will be 6402.99.3165, 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: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) 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 is 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 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division