CLA-2-64:OT:RR:NC:N4:447
Ms. Anita K. Lee
Crocs, Inc. 6328 Monarch Park Place
Niwot, CO 80503
RE: The tariff classification of footwear from China
Dear Ms. Lee: In your letter dated February 2, 2012 you requested a tariff classification ruling for two styles of men’s and children’s shoes. The submitted half pair sample identified as style #12587,” is a men’s lace-up shoe that does not cover the ankle and has a molded rubber or plastics bottom which is “protective” against water for tariff purposes. The bottom portions of the shoe that cover the sides and top of the foot are considered part of the upper. Stitched to and completing the upper is rubber or plastics and leather, with the overall rubber or plastics predominating as the upper material having the greatest external surface area (52.9%) pursuant to a “Report of Laboratory Analysis” issued by Customs Laboratory Services, LLC and provided by you.
The applicable subheading for the men’s shoe, style #12587 will be 6402.99.33, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: not covering the ankle or having a protective metal toe-cap; not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; 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: for men: other. The rate of duty will be 37.5% ad valorem.
Style #12396 (no sample provided) is identified by you as a children’s “unisex” slip-on shoe, which you state in subsequent correspondence is identical to the men’s shoe (style #12587) in upper component material.
The applicable subheading for the “unisex” shoe, style #12396 will be 6402.99.33, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: not covering the ankle or having a protective metal toe-cap; not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; 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: for men: other. The rate of duty will be 37.5% ad valorem.
You suggest that style #’s 12587 and 12396 be classified under subheadings 6402.99.9031 and 6402.99.4980, HTSUS, respectively. We disagree with these suggested classifications. Both styles are “protective” against water as stated in the laboratory report and as such, are classified under subheading 6402.99.33, HTSUS.
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 (646) 733-3042. Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division