CBP Ruling N257050 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample of style 200767 “Burger Clog” is a unisex closed toe/open heel clog with a molded upper and outer sole made of thermoplastic material. The upper does not cover the ankle and features several vent holes at the top of the forefoot. There is a separate rubber or plastics heel strap attached to its sides by two round plastic rivets.

CBP rationale

The applicable subheading for the style 200767 “Burger Clog 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 footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women.

Full text

N257050 September 18, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Yvette Powell Crocs Inc. 7477 E. Dry Creek Parkway Niwot, CO 80503 RE: The tariff classification of footwear from China Dear Ms. Powell In your letter dated September 3, 2014 you requested a tariff classification ruling. The submitted sample of style 200767 “Burger Clog” is a unisex closed toe/open heel clog with a molded upper and outer sole made of thermoplastic material. The upper does not cover the ankle and features several vent holes at the top of the forefoot. There is a separate rubber or plastics heel strap attached to its sides by two round plastic rivets. The applicable subheading for the style 200767 “Burger Clog 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 footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women. The rate of duty will be 6 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: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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