CBP Ruling N271658 — The tariff classification of footwear from Vietnam and Mexico

Tariff classification

Headings: 6403

Product description

The submitted sample, identified as Style 203261 “Yukon Mesa Clog M,” is a man’s closed toe, open heel, below the ankle molded clog. It has an upper made from plastic and leather. The majority of the external surface area of the upper is leather. You provided a breakdown of the upper as 54 percent leather and 46 percent plastic. The outer sole is made from 100 percent thermoplastic. It has seven circular ventilation holes punched through the upper toe area near the sole. The clog features a removable rubber/plastics heel strap, which attaches on either side of the clog by leather covered hook and loop straps held in place by plastics rivets with triangular shaped loops. The shoe is not protective nor does it have a foxing or foxing like-band. You provided a value of over $2.50/pair.

CBP rationale

The applicable subheading for Style 203261 “Yukon Mesa Clog M” will be 6403.99.6075, 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 leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other.

Full text

N271658 January 12, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.99.6075 Ms. Yvette N. Powell Crocs 7477 E. Dry Creek Parkway Niwot, CO 80503 RE: The tariff classification of footwear from Vietnam and Mexico Dear Ms. Powell: In your letter dated December 17, 2015 you requested a tariff classification ruling. The submitted sample, identified as Style 203261 “Yukon Mesa Clog M,” is a man’s closed toe, open heel, below the ankle molded clog. It has an upper made from plastic and leather. The majority of the external surface area of the upper is leather. You provided a breakdown of the upper as 54 percent leather and 46 percent plastic. The outer sole is made from 100 percent thermoplastic. It has seven circular ventilation holes punched through the upper toe area near the sole. The clog features a removable rubber/plastics heel strap, which attaches on either side of the clog by leather covered hook and loop straps held in place by plastics rivets with triangular shaped loops. The shoe is not protective nor does it have a foxing or foxing like-band. You provided a value of over $2.50/pair. The applicable subheading for Style 203261 “Yukon Mesa Clog M” will be 6403.99.6075, 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 leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other. The general 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/. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

View original on CBP CROSS →