The tariff classification of footwear from China

N253184 June 6, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6404.19.8990; 6404.19.9090 Mr. Eric Flom, LCB Director of Trade Compliance, Americas Crocs, Inc. 7477 East Dry Creek Parkway Niwot, CO 80503 RE: The tariff classification of footwear from China Dear Mr. Flom: In your letter dated April 24, 2014, you requested a tariff classification ruling. The two samples submitted are children’s boots identified as Crocs Littles Reindeer Booties - Style #15819 and Crocs Lights Gust Boot - Style #15811. Style #15819 is a child’s bootie with an upper that covers the ankle and an outer sole of rubber or plastics. The upper is made of micro-suede and faux-fur, textiles for classification purposes, and secured by hook and loop closures on both sides of the foot. The boot is neither “protective” nor does it have a foxing or a foxing-like band. You provided a F.O.B value between $8.00 and $10.00 per pair. The applicable subheading for the Crocs Littles Reindeer Booties - Style #15819 will be 6404.19.8990, Harmonized Tariff Schedule of the United States (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: other. The rate of duty will be 90 cents per pair plus 20% ad valorem. Style #15811 is a child’s boot, covering the ankle but not the knee, with a hook and loop closure at the top. The upper is predominantly nylon textile over thin padding and sewn to a molded rubber/plastics portion covering the top and sides of the front of the foot. The boot has electric light features within a Crocs logo on the outer shaft of the boot and along the side of the shoe molded to look like an applied foxing band. The outer sole is made of rubber or plastic. You provided a F.O.B. value over $12.00/pair. The applicable subheading for the Crocs Lights Gust Boot - Style #15811 will be 6404.19.9090, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: other. The rate of duty will be 9% 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 Acting Director National Commodity Specialist Division