CLA-2-64:OT:RR:NC:N3:447
Ms. Paula Swanson
Crocs
7477 E. Dry Creek Parkway
Niwot, CO 80503
RE: The tariff classification of footwear from China
Dear Ms. Swanson:
In your letter dated July 7, 2014 you requested a tariff classification ruling. As requested the sample is being returned.
The submitted sample identified as, Style 15924 “Beachline Boat Chukka M,” is a men’s non-molded functionally stitched lace-up boot that covers the ankle. You state that the upper is made from 90 percent thermoplastic and polyurethane (PU leather) and 10 percent nylon microfiber. It has an outer sole made from rubber/plastics. The boot features non-removable decorative textile cord on each side with small metal grommets and a textile topline trim collar. The boot does not have a foxing or a foxing-like band nor is it protective against water, oil, grease or chemicals or cold or inclement weather.
The applicable subheading for Style 15924 will be 6402.91.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which is not "sports footwear"; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold of inclement weather. The rate of duty will be 6 percent 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/.
The submitted sample is not marked with the country of origin. Therefore, if imported as is, it 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).
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division