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The tariff classification of footwear from China
Issued February 20, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N261629 (February 20, 2015)
Tariff classification
HTS codes: 6402.99.3165
Headings: 6402
Product description
As requested the sample is being returned. The instant sample, referred to as Style: 201581, “Crocs Colorlite Ballet Flat,” is a woman’s below the ankle slip-on shoe. The stitched upper is stated to be made from ColorLite™ a soft, pliable, colorful plastic material that resembles leather. The shoe has a stitched-on fibrous edging, considered as accessory or reinforcement, measuring approximately ¼ inch, encircling the top line. This textile trim accounts for less than 10 percent of the external surface area of the upper. The sides and toe area of the shoe feature a thin textile lining, and a rubber or plastic foot bed identified as Croslite™ Comfort Foam. The outer sole is made from rubber or plastics with an approximately ½ inch raised heel. The shoe does not have a foxing or foxing-like band and is not protective.
CBP rationale
The applicable subheading for Style: 201581, “Crocs Colorlite Ballet Flat,” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other.
Full text
N261629 February 20, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Yvette Powell Crocs 7477 E. Dry Creek Parkway Niwot, CO 80503 RE: The tariff classification of footwear from China Dear Ms. Powell: In your letter dated February 9, 2015 you requested a tariff classification ruling. As requested the sample is being returned. The instant sample, referred to as Style: 201581, “Crocs Colorlite Ballet Flat,” is a woman’s below the ankle slip-on shoe. The stitched upper is stated to be made from ColorLite™ a soft, pliable, colorful plastic material that resembles leather. The shoe has a stitched-on fibrous edging, considered as accessory or reinforcement, measuring approximately ¼ inch, encircling the top line. This textile trim accounts for less than 10 percent of the external surface area of the upper. The sides and toe area of the shoe feature a thin textile lining, and a rubber or plastic foot bed identified as Croslite™ Comfort Foam. The outer sole is made from rubber or plastics with an approximately ½ inch raised heel. The shoe does not have a foxing or foxing-like band and is not protective. The applicable subheading for Style: 201581, “Crocs Colorlite Ballet Flat,” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. 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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