CLA-2-64:OT:RR:NC:N4:447
Ms. Anita K. Lee
Crocs
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of footwear from China
Dear Ms. Lee:
In your letter dated May 29, 2012 you requested a tariff classification ruling for 15 styles of girl’s footwear.
Be advised that pursuant to Title 19 Section 177.2(2)(ii)(A) of the United States Code of Federal Regulations (CFR), individual requests for rulings “will be limited to five (5) merchandise items, all of which must be of the same class or kind.” Since your request contains more than the five requisite items, the remaining items will not be ruled upon at this time. You may resubmit these items for a ruling at a later date if you wish.
The submitted half-pair samples identified as style #’s 14410 and 14016, a girl’s open toe/open heel sandal and a “Mary Jane” shoe, respectively, having a one-piece molded rubber or plastics outer sole and upper. Incorporated into each upper is a heel strap and instep strap which helps secure the item to the wearer’s foot. Style # 14016 has vent holes at the vamp and on each side of the shoe. Neither item has a foxing or a foxing-like band.
The applicable subheading for both the girl’s sandal and “Mary Jane” shoe, style #’s 14410 and 14016 will be 6402.99.2790, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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) 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: sandals and similar footwear of plastics, produced in one piece by molding: other. The rate of duty will be 3% ad valorem.
The submitted half-pair samples identified as style #’s 14009 and 14412, a girl’s closed toe/open heel and closed toe/closed heel “Mary Jane” shoe, respectively, having separate rubber or plastics outer soles and uppers. Each shoe has vent holes at the vamp and at the lower medial side and neither shoe has a foxing or a foxing-like band.
The applicable subheading for the girl’s “Mary Jane” shoes, style #’s 14009 and 14412 will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. The rate of duty will be 6% ad valorem.
The submitted half-pair sample identified as style #14204 is a girl’s open toe/open heel sandal which has both a rubber or plastics outer sole and V-shaped upper with a thong that goes between the first and second toes. Attached to the back of the upper is an elasticized textile heel strap which helps secure the sandal to the wearer’s foot and accounts for more than 10% of its external surface area. It does not have a foxing or a foxing-like band.
The applicable subheading for the girl’s thong sandal, style#14204 will be 6402.99.4980, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear with open toes or open heels; other: other: other. The rate of duty will be 37.5% ad valorem.
The submitted half-pair sample identified as style #14304, is a girl’s closed toe/closed heel “clog-type” slip-on shoe which has a rubber or plastics outer sole and a predominately rubber or plastics upper. The shoe has textile material at the instep and heel which accounts for more than 10% of the external surface area of the upper and vent holes along the top and sides of the forefoot. It does not have a foxing or a foxing-like band.
The applicable subheading for the girl’s “clog-type shoe, style#14304 will be 6402.99.4980, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear of the slip-on type; other: other: other. The rate of duty will be 37.5% 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/.
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