CLA-2-64:OT:RR:NC:N3:447
Ms. Yvette N. Powell
Crocs, Inc.
7477 E. Dry Creek Parkway
Niwot, CO 80503
RE: The tariff classification of footwear from China and Vietnam
Dear Ms. Powell:
In your letter dated November 4, 2015 you requested a tariff classification ruling. As requested, the samples are being returned to you.
You submitted three footwear samples. Style 202702 (Crocs Bump It Millennium Falcon) and Style 203517 (Crocs Bump It Batman Boot) are made in China. Style 203195 (Busy Day Stretch Skimmer) is made in Vietnam.
Style 203517 (Crocs Bump It Batman Boot), is a boy’s size 10, closed toe, closed heel, above the ankle, below the knee, approximately 6½ inch high waterproof boot. The molded upper and outer sole are made from 100 percent TPU. It features a contrasting color screen printed Batman motif bumper band around the circumference of the outer sole of the boot and toe portion that extends up on the lateral side. The front has a circular ornament with the Batman symbol. The boot is not lined, does not have foxing or foxing like band, and is protective against water.
The applicable subheading for Style 203517 (Crocs Bump It Batman Boot) will be 6401.92.9060, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5 percent ad valorem.
Style 202702 (Crocs Bump It Millennium Falcon), is a boys size 10, closed toe, closed heel, not covering the ankle, slip-on shoe. The molded shoe has an upper and outer sole made from 100 percent thermoplastic (TPU). The upper has various vent holes. It features a contrasting color screen printed Star Wars motif bumper band around the circumference of the boot, toe portion, and a circular plastic or rubber ornament on the vamp. The printed band is not considered a foxing or foxing like band. The shoe is not protective.
You suggest that Style 202702 (Crocs Bump It Millennium Falcon) be classified under subheading 6402.99.8091, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part for other footwear not having uppers of which over 90 percent of the external surface area is rubber or plastics. We disagree with this suggested classification because the submitted sample has an external surface area upper over 90 percent of rubber or plastics.
The applicable subheading for Style 202702 (Crocs Bump It Millennium Falcon) will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or a foxing-like band and not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. The rate of duty will be 6 percent ad valorem.
Style 203195 (Busy Day Stretch Skimmer) is a women’s size 7, closed toe, closed heel, slip-on shoe that does not cover the ankle. The upper is predominantly textile material with a TPU toe band. You provided the component breakdown of the upper as 85 percent man-made fiber textile material and 15 percent TPU. The outer sole is made from 100 percent plastic. The shoe is not protective and does contain a foxing or foxing like band. It is valued over $6.50 but not over $12/pair.
The applicable subheading for Style 203195 (Busy Day Stretch Skimmer) will be 6404.19.8960, 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: for women. The rate of duty will be 90 cents/pair + 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