CBP Ruling N279886 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted sample is being returned to you, as requested. The submitted sample, described as Swiftwater Easy-On Shoe K Style 204022, is a kid’s closed toe, closed heel, below the ankle, unisex, slip-on shoe. You provided a component breakdown of the upper as 71.6 percent textile material, 15 percent thermoplastic, and 13.4 percent polyurethane. It features a contrasting color elastic band across the vamp, a rubber or plastics heel overlay with an attached textile heel tab, and a pull-on tab in the center of the foot. The outer sole, made from 100 percent thermoplastic, is embossed on the back with the word Crocs. As per the submitted breakdown of the upper, the weight of the rubber/plastic components account for more than 10 percent of the total weight of the shoe. The shoe is not protective, and does not have a foxing or foxing-like band. You provided a value of over $12/pair.

CBP rationale

The applicable subheading for the Swiftwater Easy-On Shoe K Style 204022 will be 6404.19.9090, 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 textile materials: other: other: valued over $12/pair: other.

Full text

N279886 October 28, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9090 Ms. Yvette N. 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 September 22, 2016, you requested a tariff classification ruling. The submitted sample is being returned to you, as requested. The submitted sample, described as Swiftwater Easy-On Shoe K Style 204022, is a kid’s closed toe, closed heel, below the ankle, unisex, slip-on shoe. You provided a component breakdown of the upper as 71.6 percent textile material, 15 percent thermoplastic, and 13.4 percent polyurethane. It features a contrasting color elastic band across the vamp, a rubber or plastics heel overlay with an attached textile heel tab, and a pull-on tab in the center of the foot. The outer sole, made from 100 percent thermoplastic, is embossed on the back with the word Crocs. As per the submitted breakdown of the upper, the weight of the rubber/plastic components account for more than 10 percent of the total weight of the shoe. The shoe is not protective, and does not have a foxing or foxing-like band. You provided a value of over $12/pair. The applicable subheading for the Swiftwater Easy-On Shoe K Style 204022 will be 6404.19.9090, 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 textile materials: other: other: valued over $12/pair: other. The rate of duty will be 9 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 stacey,[email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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