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NY N007207




March 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3560

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 half pair samples of slip-on sandals with open heels and molded rubber/plastic outer soles, identified as style names “Crete,” “Sobek” and “Crocling.”

Style “Crete” is a women’s or unisex wear slip-on, open-toe, open-heel sandal with a “V” configured strap upper and a toe-thong. The sandal has a predominately textile material external surface area upper with a non-woven textile material toe-thong that penetrates and is secured into a unit-molded rubber/plastic sole.

Style “Sobek” is a women’s or unisex wear open-toe, open-heel slip-on sandal with a predominately textile material upper and a unit-molded rubber/plastic sole.

The applicable subheading for the two sandals, identified as style “Crete” and style “Sobek” will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; which is over 10% by weight of rubber and/or plastics; for women or of a type commonly worn by both sexes. The general rate of duty will be 37.5% 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 child’s sandal identified as style “Crocling” with an upper made of rubber/plastic and textile materials. Your request for a classification ruling for this footwear item should include an accurate (independent lab) measurement of the external surface area percentage totals of rubber/plastics and textile materials that make up the surface area of the upper. 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).

We are returning the samples as you requested.

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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