CBP Ruling N277969 — The tariff classification of footwear from Vietnam

Tariff classification

Headings: 6402

Product description

The submitted half pair sample, identified as Style 204108 Crocband II Slide, is a unisex, size M5/W7, open toe, open heel, slip-on sandal that does not cover the ankle. The one-piece molded sandal has an upper and outer sole made from 100 percent Thermoplastic. It has a wide strap over the vamp that measures from approximately 2 inches at its narrowest point to approximately 3.5 inches at its widest width. Six small vent holes are located on the lateral side of the strap.

CBP rationale

The applicable subheading for Style 204108 Crocband II Slide will be 6402.99.2760, 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: sandals and similar footwear of plastics, produced in one piece by molding: for women.

Full text

N277969 August 30, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.2760 Ms. Yvette N. Powell Crocs™ 7477 E. Dry Creek Parkway Niwot, CO 80503 RE: The tariff classification of footwear from Vietnam Dear Ms. Powell: In your letter dated June 21, 2016 you requested a tariff classification ruling. The submitted half pair sample, identified as Style 204108 Crocband II Slide, is a unisex, size M5/W7, open toe, open heel, slip-on sandal that does not cover the ankle. The one-piece molded sandal has an upper and outer sole made from 100 percent Thermoplastic. It has a wide strap over the vamp that measures from approximately 2 inches at its narrowest point to approximately 3.5 inches at its widest width. Six small vent holes are located on the lateral side of the strap. The applicable subheading for Style 204108 Crocband II Slide will be 6402.99.2760, 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: sandals and similar footwear of plastics, produced in one piece by molding: for women. The rate of duty will be 3 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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