CLA-2-64:OT:RR:NC:N2:247
Ms. Maartje Morris
Crocs
13601 Via Varra
Broomfield, CO 80020
RE: The tariff classification of footwear from China
Dear Ms. Morris:
In your letter dated May 24, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, photographs, and a sample. The sample will be returned as requested.
Style name/number “On the Clock Sneaker W" (209476-0WC) is a closed-toe/closed-heel, below the ankle, woman’s sneaker. The external surface area of the upper is comprised of PU rubber or plastics and the traction outer sole consists of 100 percent thermoplastics. The shoe was examined and crosscut and found to have a foxing-like band. It also has a functional lace closure, a cushioned collar, and a pull tab. You provided an F.O.B. value of $13.61 per pair.
You stated in your letter the footwear will be marketed as “work” footwear and suggested a classification of 6402.99.9065, 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: other: other: valued over $12/pair: other: for women. We disagree. The footwear in question is not described according to Chapter 64 Statistical note 1 (a). It has a general athletic appearance and can be used as a gym shoe, training shoe, or the like. Therefore, it will be classified as athletic.
The applicable subheading for woman’s style name/number “On the Clock Sneaker W" (209476-0WC) footwear will be 6402.99.9005, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.99.9005, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6402.99.9005, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division