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The tariff classification of footwear from China.
Issued February 15, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R03177 (February 15, 2006)
Tariff classification
HTS codes: 6402.99.30
Headings: 6402
Product description
You have not provided a sample, however your request contains photographs of the item along with your description. You describe the footwear as “Crocs Hydro” available for men and women. The photographs represent a slip-on shoe that does not cover the ankle. The molded rubber/plastics bottom comprises both the outer sole and the majority of the upper. A neoprene collar finishes the upper and accounts for more than 10 percent of the external surface area. There are multiple ventilation holes on the vamp and around the front perimeter of the shoe. You have not provided an external surface area percentage measurement for the constituent materials of the upper. It appears that the rubber/plastics material predominates over the neoprene textile material.
CBP rationale
The applicable subheading for “Crocs Hydro” will be 6402.99.30, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles and uppers of rubber/plastics, other, not covering the ankle, other, not having uppers of which over 90 percent of the external surface area including accessories or reinforcements is rubber or plastics, other, footwear of the slip-on type.
Full text
NY R03177 February 15, 2006 CLA-2-64:RR:NC:247: R03177 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. Dan Fry Crocs, Inc. 6268 Monarch Park Place Niwot, CO 80503 RE: The tariff classification of footwear from China. Dear Mr. Fry: In your eRuling request received on January 27, 2006 you requested a tariff classification ruling for certain plastic footwear. You have not provided a sample, however your request contains photographs of the item along with your description. You describe the footwear as “Crocs Hydro” available for men and women. The photographs represent a slip-on shoe that does not cover the ankle. The molded rubber/plastics bottom comprises both the outer sole and the majority of the upper. A neoprene collar finishes the upper and accounts for more than 10 percent of the external surface area. There are multiple ventilation holes on the vamp and around the front perimeter of the shoe. You have not provided an external surface area percentage measurement for the constituent materials of the upper. It appears that the rubber/plastics material predominates over the neoprene textile material. The applicable subheading for “Crocs Hydro” will be 6402.99.30, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles and uppers of rubber/plastics, other, not covering the ankle, other, not having uppers of which over 90 percent of the external surface area including accessories or reinforcements is rubber or plastics, other, footwear of the slip-on type. The general rate of duty will be 37.5 percent ad valorem. 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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The tariff classification of footwear from China
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