CLA-2-64:OT:RR:NC:N3:447
Ms. Yvette N. Powell
Crocs
7477 E. Dry Creek Parkway
Niwot, CO 80503
RE: The tariff classification of footwear from Mexico and China
Dear Ms. Powell:
In your letter dated October 16, 2015, you requested a tariff classification ruling. The samples will be returned at your request.
The submitted samples identified as style #202222 “Chawaii Slide” and style 200861 “Crocs Freesail Clog” are one piece molded, below-the-ankle shoes with outer soles and uppers of 100 percent rubber or plastics. Style # 202222 “Chawaii Slide” is a unisex open toe/open heel sandal with small vent holes across the forefoot. Style # 200861 “Crocs Freesail Clog is a woman’s closed toe/open heel clog type shoe with large vent holes at the vamp and on the sides of the foot near the outer sole. Both styles do not have a foxing or a foxing-like band and they are not “protective.” You have provided F.O.B. values ranging from $3.51- $3.58 per pair.
You suggest classification under subheading 6401.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “waterproof footwear.” We disagree. Additional U.S. Note (3) states “Waterproof footwear” means footwear specified in the heading is designed to protect against penetration by water or other liquids, whether or not such footwear is primarily designed for such purposes. If worn in wet weather or on wet terrain, water would penetrate the shoe, the outer vent holes and open back. Therefore, they do not meet the definition of “waterproof footwear.”
The applicable subheading for the unisex sandal style # 202222 “Chawaii Slide” will be 6402.99.2760, 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: for women. The rate of duty will be 3 percent ad valorem.
The applicable subheading for style # 200861 “Crocs Freesail Clog” will be 6402.99.3165, 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: other: other: for women. The rate of duty will be 6 percent ad valorem.
Please note the submitted samples do 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." The placement of the country of origin at the sole, in especially small typeset, in non-contrasting color, is not considered legible or conspicuous. Accordingly, the footwear would be considered not legally marked.
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