CLA-2-64:OT:RR:NC:N4:447
Ms. Kris Humphries
Crocs, Inc.
7477 E. Dry Creek Parkway
Niwot, CO 80503
RE: The tariff classification of footwear from China
Dear Ms. Humphries:
In your letter dated May 29, 2012 you requested a tariff classification ruling for 5 styles of children’s footwear.
The submitted samples identified as styles 14403 “Hover Easy On Canvas Sneaker Kids” and 14409 “Evercourt Sneaker Kids J,” are children’s athletic shoes with rubber or plastics outer soles and textile uppers. The uppers feature two hook and loop closure straps at the instep and a lace-up closure, respectively, which secures each shoe to the wearer’s foot. The molded rubber or plastics soles overlap the uppers by at least ¼ of an inch and substantially encircle each shoe, thereby constituting a foxing-like band. You provided an F.O.B. value between $6.50 and $12/pair for each shoe.
The applicable subheading for the children’s athletic shoes, styles 14403 “Hover Easy On Canvas Sneaker Kids” and 14409 “Evercourt Sneaker Kids J” will be 6404.11.8990, 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 textile materials: footwear with outer soles of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12.00/pair: other. The rate of duty will be 90 cents/pair + 20% ad valorem.
The submitted samples identified as styles 14079 “Santa Cruz Boys,” 14080 “Walu Hatchback Slip-On Girls J” and 14082 “Walu Hatchback Slip-On Girls C,” are children’s slip-on shoes with rubber or plastics outer soles and textile uppers. The uppers feature elastic gores on either side which facilitate the insertion of the foot into the shoe. The molded rubber or plastics soles overlap the uppers by at least ¼ of an inch and substantially encircle each shoe, thereby constituting a foxing-like band. You provided an F.O.B. value between $6.50 and $12/pair for each shoe.
The applicable subheading for the children’s slip-on shoes identified as styles14079 “Santa Cruz Boys,” 14080 “Walu Hatchback Slip-On Girls J” and 14082 “Walu Hatchback Slip-On Girls C” will be 6404.19.8990, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $6.50 but not over $12/pair: other: other. The rate of duty will be 90 cents/pair + 20% 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/.
Submitted samples 14403, 14080 and 14082 are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.”
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