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NY L83783




April 20, 2005

CLA-2-64:RR:NC:SP:247 L83783

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.92.90 ; 6403.99.90

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, Ukraine, Romania or Mexico.

Dear Ms. Coria:

In your letter dated March 30, 2005, on behalf of Crocs Inc., you requested a tariff classification ruling for three footwear items.

Sample #1-“CROCS Model Pablo” - An open-toe, open-heel slip-on unisex sandal-type shoe that you state is made to be worn by both men and women, and the submitted sample is actually marked with a women’s size as well as with the corresponding men’s size. The shoe has a leather upper and a sewn-on unit molded rubber/plastic bottom/sole. We will presume that the shoe will be valued at over $2.50 per pair.

Sample #2 - “CROCS Model Newport” - A unisex shoe that you state is made to be worn by both men and women, and the submitted sample is actually marked with a women’s size as well as with the corresponding men’s size. The shoe has an upper consisting of a molded rubber/plastic front portion with large holes across the vamp and around the toe area, and a sewn-on leather back/ankle portion that includes a removable leather shoelace closure. You state that this unisex shoe has a leather upper and based on visual estimates, we were able to determine that the external surface area of this shoe’s upper is predominately leather. The shoe also has a molded rubber/plastic sole. We will presume that the shoe will be valued at over $2.50 per pair.

Sample #3 - “CROCS Model Georgie” - A one piece molded rubber/plastic waterproof boot approximately 10 inches high. The boot covers the ankle but not the knee. It has no inner lining, it has a rubber/plastic outer sole and you state that it comes in men, women and children’s sizes.

The applicable subheading for the two unisex shoes that you identify as the “CROCS Model Pablo” and the “CROCS Model Newport” will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for women (or commonly worn by both sexes). The general rate of duty will be 10% ad valorem.

The applicable subheading for the waterproof boot identified as “CROCS Model Georgie” will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; in which the upper is attached to the sole or midsole by a “molding” process; in which all the significant pieces of the upper are joined to each other by a “molding” process (note that vulcanization is a type of molding); which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; and which is not made of polyvinyl chloride. The general rate of duty will be 37.5% 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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