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NY N007309




March 8, 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 23, 2007 you requested a tariff classification ruling for two sandals with injection molded rubber/plastic material uppers and soles. The two half pair sample shoes are identified as style names ”Cleo” and “Athens.”

Style “Cleo” is a women’s, open-toe, open-heel sandal, with an injection molded rubber/plastic upper that also includes the addition of a separately molded and attached plastic upper strap crossing the instep. The rubber/plastic instep strap is attached to the sides of the upper by two round plastic rivets. The sandal is also constructed with a separately molded rubber/plastic footbed insole, which is cemented onto a molded rubber/plastic outsole.

Style “Athens” is a woman’s or unisex, slip-on type open-toe, open-heel toe-thong sandal, with a molded rubber/plastics material upper and with a separately molded rubber/plastic footbed insole that is cemented onto a rubber/plastic outsole. The sandal is not produced in one piece by molding.

The applicable subheading for the two sandals identified as style names “Cleo” and “Athens” will be 6402.99.3165, 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; 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/.

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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