CBP Ruling M83799 — The tariff classification of footwear from Canada.

Tariff classification

Headings: 6402

Product description

You have submitted a sample identified as Crocs Silver Cloud, (SKU) 10035-610-03. The sample is a low-cut clog -type shoe with an attached heel strap. The shoe has ventilation/drainage holes along the front of the vamp and is therefore not waterproof footwear. The shoes are sold in standard size pairs. The submitted sample is marked “XL” W 12-14, M 10-11 and is not made-to-measure for a specific individual. In this regard the shoes are not an “orthopedic appliance” as you suggest.

CBP rationale

The applicable subheading for style Crocs Silver Cloud, (SKU) 10035-610-03 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; other; not covering the ankle, having uppers of which over 90% of the external surface area (including any accessories or reinforcements) is rubber and/or plastics, not having a foxing or a foxing-like band, and not designed to be a protection against water, oil or cold or inclement weather.

Full text

NY M83799 June 7, 2006 CLA-2-64:RR:NC:247:M83799 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Todd Campbell Crocs Inc. 6268 Monarch Park Place Niwot, CO 80503 RE: The tariff classification of footwear from Canada. Dear Mr. Campbell: In your letter dated May 24, 2006, you requested a tariff classification ruling for a molded plastic shoe. You have submitted a sample identified as Crocs Silver Cloud, (SKU) 10035-610-03. The sample is a low-cut clog -type shoe with an attached heel strap. The shoe has ventilation/drainage holes along the front of the vamp and is therefore not waterproof footwear. The shoes are sold in standard size pairs. The submitted sample is marked “XL” W 12-14, M 10-11 and is not made-to-measure for a specific individual. In this regard the shoes are not an “orthopedic appliance” as you suggest. The applicable subheading for style Crocs Silver Cloud, (SKU) 10035-610-03 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; other; not covering the ankle, having uppers of which over 90% of the external surface area (including any accessories or reinforcements) is rubber and/or plastics, not having a foxing or a foxing-like band, and not designed to be a protection against water, oil or cold or inclement weather. The general rate of duty will be 6% ad valorem. The special rate of duty for Canada will be free. 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →