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 letters dated March 2, 2015, and April 24, 2014 you requested a tariff classification ruling.
The submitted sample identified as style # 201885 “Duet Sport Stretch Canvas Slip” is a men’s, closed toe/closed heel, below-the-ankle, slip-on shoe with an outer sole of rubber or plastics. The independent laboratory report you provided shows the external surface area of the uppers consist of 50.5 percent textile material and 49.5 percent leather. The shoe features two elastic gores on both sides of the vamp, a nylon pull tab at the back of the shoe, and a foxing-like band. You provided a F.O.B. value between $6.50 and $12.00 per pair.
You suggest classification in 6404.19.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear having uppers of which over 50 percent of the external area is leather when accessories and reinforcements are included in the external surface area of the upper (ESAU) calculation. For this shoe, the textile pull tab is the only accessory or reinforcement and the leather components are considered in the initial esau calculation. Style # 201885 will be classified elsewhere.
The applicable subheading for style # 201885 “Duet Sport Stretch Canvas Slip” will be 6404.19.8930, HTSUS, which provides for footwear with outer soles or 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: for men. The rate of duty will be 90 cents per pair plus 20 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