CLA-2-64:OT:RR:NC:N3:447
Ms. Yvette Powell
Crocs Inc.
7477 E. Dry Creek Parkway
Niwot, CO 80503
RE: The tariff classification of footwear from China
Dear Ms. Powell:
In your letter dated March12, 2015, you requested a tariff classification ruling.
The submitted sample, identified as style # 201118 “Crocs Duet Sport Mesh-Slip-on GS,” is a boy’s, lightweight, slip-on shoe with an outer sole of rubber or plastics. The majority of the upper consists of a rubber/plastic mesh (textile) on the exterior surface with a perforated rubber or plastic layer and a thin lining underneath. The weight of the rubber/plastic components account for more than 10 percent of the total weight of the shoe. The shoe doesn’t have a foxing-like band and is not protective. You provided an estimated F.O.B. value of $10.00 per pair.
The applicable subheading for the style # 201118 “Crocs Duet Sport Mesh-Slip-on GS” will be 6404.19.3980, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: not sports footwear; footwear of the slip-on type; footwear that is more than 10 percent by weight of rubber or plastics; other: other: other. The rate of duty will be 37.5 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/.
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