The tariff classification of footwear from China

N058180 May 1, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Annelori Roder Crocs, Inc. 6328 Monarch Park Place Niwot, CO 80503 RE: The tariff classification of footwear from China Dear Ms. Roder: In your letter dated April 15, 2009 you requested a tariff classification ruling for three shoe samples identified as style names Tilda, Woven Yukon and Cove Boat. Style Tilda is identified as a women/girl’s slip-on shoe that does not cover the ankle, with a closed-toe, closed-heel injection molded rubber/plastic material clog-like upper that also includes the addition of a cemented-on rubber/plastic outer sole and heel. As you state in your letter, the upper has a removable textile material inner lining which is secured onto the upper with a removable decorative lacing that loops through eyelets around the topline opening. Based on a visual estimate, we will presume that the decorative textile shoelace accessory or reinforcement accounts for less than 10% of the external surface area of the upper. The applicable subheading for the shoe, style name Tilda, will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: not having a foxing or foxing-like band and not protective against water, oil, grease or chemicals or cold or inclement weather: other…for women. The rate of duty will be 6% 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/. Your inquiry does not provide enough information for us to give a classification ruling on the other two shoe samples identified as the “Woven Yukon” sandal shoe with an upper comprised of textile, rubber/plastics and leather, and the “Cove Boat” shoe (unisex?) with an upper of “Nubuck” leather (is it animal skin leather?) and rubber/plastics. Your request for a classification ruling for these shoes should also provide an accurate (independent lab) measurement as a total of the upper’s external surface area material percentage of all rubber/plastics, textile and leather component materials present. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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