The tariff classification of footwear from Vietnam, Italy, and Bosnia

N269933 November 10, 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 Vietnam, Italy, and Bosnia Dear Ms. Powell: In your letter dated October 19, 2015 you requested a tariff classification ruling. As requested the samples are being returned to you. The submitted samples, identified as Styles 202261 and 200871, are women’s size 7, closed toe, closed heel, slip-on shoes, which do not cover the ankle. The molded shoes have uppers and outer soles made from 100 percent thermoplastic. Style 202261 features a securely fastened thermoplastic polyurethane (TPU) decoration dipped in non-nickel bronze cemented to the center of the vamp. Style 200871 has a TPU slanted bow attached to the right side of the vamp. The bow is easily removable and is considered a loosely attached appurtenance. Both shoes have very small vent holes at the medial side near the outer sole. The shoes are not protective nor do they contain a foxing or foxing-like band. You suggest classification under subheading 6401.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for waterproof footwear, for both styles. Because both of the styles have vent holes near the outer soles, these shoes are not designed to protect against penetration by water as described in Additional U.S. Note 3 to Chapter 64, HTSUS. They will be classified elsewhere. The applicable subheading for Styles 202261 and 200871 will be 6402.99.3165, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or a foxing-like band and not protective; 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