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NY K89997




October 26, 2004

CLA-2-64:RR:NC:SP:247 K89997

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.14 ; 6402.99.18 ; 6406.10.6000 ; 3926.90.9880

Ms. Analisa Coria
Exel Global Logistics Inc.
11099 South La Cienega Blvd.
Los Angeles, CA 90045

RE: The tariff classification of footwear from China, Italy and Mexico.

Dear Ms. Coria:

In your letter dated October 1, 2004, on behalf of Western Brands (dba CROCS Footwear), you requested a tariff classification ruling for various footwear items and footwear parts.

You have submitted 5 models that you state are slip-on “CROCS Clog without the strap,” clog-type footwear that have open-heels and uppers that do not cover the wearer’s ankle. These 5 models are identified as style names Cayman, Metro, Highland, Nile and Beach and all have uppers and soles of rubber/plastics produced in one piece by molding.

You have submitted 5 similar models of molded rubber/plastic upper and outer soled slip-on “CROCS Clog with the strap,“ sandal-type footwear that have open-heels and do not cover the wearer’s ankle. These five models are also identified as style names Cayman, Metro, Highland, Nile and Beach, and you state are also constructed of one piece by molding. We however note, that these five shoes all feature a single, 1-inch wide molded rubber/plastic material heel strap, that has been separately attached to their respective uppers by plastic rivets. This precludes their being classifiable as footwear of plastics, produced in one piece by molding, as you have suggested.

You have also submitted a “CROCS Sandal” identified as Style Athens, which is an open-heel, open-toe, slip-on sandal with a molded rubber/plastic strap upper and a rubber/plastic sole that has a separately cemented-in, textile fiber faced footbed insole.

You have also submitted several samples of the molded rubber/plastic heel straps, which will be attached to the rubber/plastic footwear with separate, two part connecting plastic rivets, and ask for the classification applicable to both the straps and the plastic rivets.

The applicable subheading for the five models that you state are slip-on “CROCS Clog without the strap,” clog-type footwear, identified as your style names Cayman, Metro, Highland, Nile and Beach (without heel straps) will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics; which does not cover the ankle; which has an upper with an external surface area that measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is a sandal and/or similar footwear of plastics, produced in one piece by molding. The rate of duty will be 3% ad valorem.

The applicable subheading for the five models that you state are slip-on “CROCS Clog with the strap” shoes, identified as your style names Cayman, Metro, Highland, Nile and Beach (with heel straps), and the “CROCS Sandal” identified as Style Athens, will be 6402.99.18, HTS, which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; which is not designed to be a protection against water, oil or cold or inclement weather; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

The applicable subheading for the molded rubber/plastic “CROCS Rubber Strap” will be 6406.10.6000, HTS, which provides for parts of footwear; which are uppers and parts thereof, other than stiffeners; which are other than formed uppers; and which are of rubber or plastics. The rate of duty is Free.

The applicable subheading for the “Plastic Rivets” will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3% ad valorem.

We are returning the samples as you requested.

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,

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