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NY N007203




March 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 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 21, 2007 you requested a tariff classification ruling for three sandals with molded rubber/plastic material uppers and soles. The three half pair sample shoes are identified as style names, Beach, Cayman and Off-road.

Style “Beach” and style “Cayman” are both women’s and/or unisex wear clog-like sandals with molded rubber/plastic soles and rubber/plastic uppers that also include the addition of a separately molded plastic upper heel strap. The molded plastic strap is attached to the sides of the upper by two round plastic rivets and is movable so that it can be positioned behind the heel or over the instep. Both clog-like sandals have open-heels and their molded rubber/plastic uppers feature numerous vent-holes or openings along the vamp and around the forefoot.

The applicable subheading for the two sandals, identified as style names “Beach” and “Cayman,” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (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 general 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/.

Your inquiry does not provide enough information for us to give a classification ruling on the footwear identified as style name “Off-road.” This sandal has a separately attached upper heel strap portion that also includes two adjustable “hook-and-loop” closure straps of textile material. Your request for a classification ruling for this item should include an accurate external surface area percentage measurement of the total textile and the rubber/plastics materials that account for the external surface area of the upper (including all accessories or reinforcements). When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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