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The tariff classification of footwear from China
Issued May 13, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N161506 (May 13, 2011)
Tariff classification
HTS codes: 6403.99.9065
Headings: 6403
Product description
The submitted half-pair samples identified as style #10888 “Wrapped MJ” and style #10889 “Wrapped Wedge,” are women’s closed toe/heel slip-on shoes with unit molded outer soles manufactured with your “proprietary closed-cell” resin material which you refer to as Croslite™ and which we consider rubber/plastic for tariff classification purposes. Incorporated into and made part of each outer sole is a non-functional strap closure at the instep. Neither of these shoes covers the ankle. As you indicate in your letter, the uppers are leather and the upper binding (which has been identified as “edging” in a subsequent telephone conversation with our office) is microfiber. The submitted half-pair sample identified as style #10971 “Wrapped Clog,” is identical to “Wrapped MJ” and “Wrapped Wedge,” except that the former has an open heel. You have provided an F.O.B. value of over $2.50 per pair for each submitted sample.
CBP rationale
The applicable subheading for style #’s 10888, 10889 and 10971, “Wrapped MJ,” “Wrapped Wedge” and “Wrapped Clog,” respectively, will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics, leather or composition leather; which is not “sports footwear;” which does not cover the ankle; for other persons; valued over $2.
Full text
N161506 May 13, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Anita K. Lee Crocs, Inc. 6328 Monarch Park Place Niwot, CO 80503 RE: The tariff classification of footwear from China Dear Ms. Lee: In your letter dated April 14, 2011 you requested a tariff classification ruling for three shoe samples. The submitted half-pair samples identified as style #10888 “Wrapped MJ” and style #10889 “Wrapped Wedge,” are women’s closed toe/heel slip-on shoes with unit molded outer soles manufactured with your “proprietary closed-cell” resin material which you refer to as Croslite™ and which we consider rubber/plastic for tariff classification purposes. Incorporated into and made part of each outer sole is a non-functional strap closure at the instep. Neither of these shoes covers the ankle. As you indicate in your letter, the uppers are leather and the upper binding (which has been identified as “edging” in a subsequent telephone conversation with our office) is microfiber. The submitted half-pair sample identified as style #10971 “Wrapped Clog,” is identical to “Wrapped MJ” and “Wrapped Wedge,” except that the former has an open heel. You have provided an F.O.B. value of over $2.50 per pair for each submitted sample. The applicable subheading for style #’s 10888, 10889 and 10971, “Wrapped MJ,” “Wrapped Wedge” and “Wrapped Clog,” respectively, will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics, leather or composition leather; which is not “sports footwear;” which does not cover the ankle; for other persons; valued over $2.50/pair: other: other: for women: other. The duty rate will be 10% 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 (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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