The tariff classification of footwear from Mexico and China

N212136 April 27, 2012 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6404.19.8930, 6404.19.9030 Anita K. Lee Crocs, Inc. 6328 Monarch Park Place Niwot, CO 80503 RE: The tariff classification of footwear from Mexico and China Dear Ms. Lee: In your letter dated March 30, 2012, you requested a tariff classification ruling for three styles of men’s casual shoes. The submitted half-pair sample identified as style #11270 “Walu,” is a men’s slip-on “loafer” with a rubber or plastics outer sole and a textile upper that does not cover the ankle. You provided a “Report of Laboratory Analysis” from Customs Laboratory Services LLC which describes the shoe as having a foxing-like band. You request a binding ruling for this shoe as well as style #’s 11182 and 12615 “Walu Deck” and “Walu Lounger,” respectively, which you claim follow the same construction platform as style #11270 “Walu.” All are slip-ons with textile uppers and molded rubber or plastics outer soles with foxing-like bands. For style # 11270, you provided an F.O.B. value in excess of $6.50 but not over $12/pair. For styles #’s 11182 and 12615, you provided an F.O.B. value in excess of $12/pair for each shoe. The applicable subheading for the men’s slip-on loafer, style #11270 “Walu” will be 6404.19.8930, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles or 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 men. The rate of duty will be 90 cents per pair plus 20 percent ad valorem. The applicable subheading for the men’s slip-on loafers, style #’s 11182 and 12615 “Walu Deck” and “Walu Lounger,” respectively, will be 6404.19.9030, HTSUS, which provides for footwear with outer soles or rubber, plastics, leather, or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men. The rate of duty will be 9 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 (646) 733-3042. Sincerely, Thomas J. Russo Director National Commodity Specialist Division