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 four styles of men’s, women’s and children’s boots. The submitted half pair sample identified as style #12586,” is a men’s lace-up boot that covers the ankle and has a molded rubber or plastics bottom which is “protective” against water for tariff purposes. The bottom portions of the boot that cover the sides and top of the foot are considered part of the upper. Stitched to and completing the upper is the leather “shaft” of the boot which constitutes the overall upper material having the greatest external surface area (62.5%) pursuant to a “Report of Laboratory Analysis” issued by Customs Laboratory Services, LLC and provided by you.
The applicable subheading for the men’s boot, style #12586 will be 6403.91.6075 Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% ad valorem.
Style #’s 12401, 12802, and 12865 (no samples provided), are identified by you as boy’s, women’s, and girl’s boots, respectively, which you state in subsequent correspondence are identical to the men’s boot (style #12586) except for the gender.
The applicable subheading for the boy’s boot, style #12401 will be 6403.91.6090, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: other. The rate of duty will be 8.5% ad valorem.
The applicable subheading for the women’s boot, style #12802 will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: for other persons: other: for women: other. The rate of duty will be 10% ad valorem.
The applicable subheading for the girl’s boot, style #12865 will be 6403.91.9051, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: for other persons: other: other. The rate of duty will be 10% ad valorem.
You suggested that all of these boots be classified under subheading 6403.99, HTSUS. We disagree with this suggested classification because the submitted sample covers the ankle as confirmed in the laboratory report. Since you state that the other three styles which you did not provide samples for are identical to the submitted sample, they do not cover the ankle as well.
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