CLA-2-64:OT:RR:NC:SP:447
Ms. Annelori Roder
Crocs, Inc.
6328 Monarch Park Place
Niwot, CO 80503
RE: The tariff classification of footwear from China
Dear Ms. Roder:
In your letter dated April 15, 2009 you requested a tariff classification ruling for three shoe samples identified as style names Winter Dawson, Sponge Bob Santa Cruz and Juneau.
Style Winter Dawson is identified as a child’s shoe that does not cover the ankle, with a predominately leather upper sewn onto a molded rubber/plastics bottom/sole portion that also has an additional glued on rubber/plastic outer sole which contacts the ground. As you indicate in your letter, the upper also has two elasticized textile bands sewn-in at the sides, a decorative rubber/plastic accessory band bearing the “Crocs” logo and a faux fur textile inner lining. We will presume that the shoe will be valued at over $2.50 per pair.
The applicable subheading for the child’s shoe, style Winter Dawson, will be 6403.99.9071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper’s predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; valued over $2.50 per pair, other, other. The duty rate will be 10% 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the other two shoe samples identified as child’s canvas upper style “Sponge Bob Santa Cruz” and women/girl’s rubber/plastic upper shoe with an elastic textile material band at the instep, style “Juneau.” Your request for a classification ruling for the canvas upper child’s shoe should include the imported price/value per pair. For the women’s slip-on shoe with the predominately rubber/plastic material upper, please provide an accurate (independent lab) percentage measurement as a total of the upper’s external surface of all materials (include rubber/plastics, textile, metal). When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Richard Foley at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division