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NY N006793





March 1, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.2760 ; 6402.99.3165

Ms. Annelori Roder
Crocs, Inc.
6328 Monarch Park Place
Niwot, CO 80503

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

Dear Ms. Roder:

In your letter received February 12, 2007 you requested a tariff classification ruling for two sandals with injection molded rubber/plastic material uppers and soles. You identify the two half pair sample shoes by name as your styles “Prima” and “Mary Jane.”

Style “Prima” is a women’s slip-on sandal-like shoe that is produced entirely in one piece by molding of a rubber/plastics material.

Style “Mary Jane” is a women’s unit molded clog-like sandal with a rubber/plastic upper and sole that includes the addition of two separately molded plastic upper straps, one that can be positioned behind the heel and another over the instep. The separately molded rubber/plastic straps are attached to the sides of the upper by two round plastic rivets. This clog-like sandal has an open-heel and the plastic upper features numerous vent-holes or openings along the vamp and around the forefoot.

The applicable subheading for the slip-on women’s shoe identified as style “Prima” 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; 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 women’s clog-like sandal identified as style “Mary Jane” will be 6402.99.3165, HTSUS, which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 6% 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 http://www.usitc.gov/tata/hts/.

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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