The tariff classification of footwear from China

N262372 March 24, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.99.6075 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 February 27, 2015, you requested a tariff classification ruling. The submitted sample identified as style number 202368, “Swiftwater Leather Clog” is a man’s molded rubber or plastic, closed toe/open heel, below-the-ankle clog. The majority of the external surface area of the upper is leather. The removable rubber/plastic heel strap is attached by leather covered hook and loop closure straps that are attached by plastic rivets with triangular shaped loops on either side. You provided a F.O.B. value of $18.00 per pair. The applicable subheading for style # 202368, “Swiftwater Leather Clog” will be 6403.99.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 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/. We are unable to give you a classification on style #202251 “Swiftwater Clog M,” because it involves an issue that is currently before headquarters. 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