The tariff classification of footwear from China.

NY A82238 May 03, 1996 CLA-2-64:RR:NC:TP:346 A82238 CATEGORY: Classification TARIFF NO.: 6404.19.35 ; 6405.20.90 Mr. Larry J. Whitener Shoeware Ltd. 19 Flemings St. P.O. Box 306 Park Hills, MO 63601 RE: The tariff classification of footwear from China. Dear Mr. Whitener: In your letter dated April 1, 1996, you requested a tariff classification ruling. The submitted samples are described as follows: Style #60074H27 - A child's closed back slipper, with a man-made velveteen textile upper and a stitched-on, 1/8 inch thick plastic PVC outer sole. Style #96D3480 - A child's soft soled slipper, with a 100% polyester textile upper, a single strap "hook and loop" closure and a separately applied textile outer sole that has been embossed with a pattern of widely spaced plastic (PVC) "O"'s, a size designation logo/box, and some sort of stylized shield design. The embossed-on plastic figures are less than a 1/16 inch in thickness and visually appear to account for well under 50% of the external surface area of this slipper's soft outer sole. Style #9603479 - An adult size, soft soled slipper, with a polyester textile upper and a separately applied textile outer sole. The textile outer sole is embossed with a design pattern consisting of a series of widely spaced, 1/2 inch diameter plastic (PVC) circles with "x"'s inside which closely flank two 3/16 inch wide parallel plastic (PVC) lines in the center and along the entire length of the sole. Style #9603478 - An infant's textile upper, soft soled slipper. The outer sole of this slipper has such an extensive amount of plastic (PVC) embossed on its external surface that, based only on visual examination, it is not readily evident whether it is mostly the plastic or the textile material that will come in contact with the ground. The applicable subheading for the child's slipper, your Style #60074H27, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is of the slip-on type; which lacks a foxing-like band almost wholly of rubber or plastics; and which is, we presume, 10% or more by weight of rubber and/or plastics. The duty rate will be 37.5% ad valorem. The applicable subheading for the two soft soled slippers, your Style #'s 96D3480 and 9603479, will be 6405.20.90, HTS, which provides for footwear, in which the outer sole's external surface is not predominately rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool(linings, accessories and reinforcements not included); which has a line of demarcation between the sole and the upper; and which is not a boot liner. The duty rate will be 12.5% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on your sample, Style #9603478. Your request for a classification ruling for this sample should include an accurate external surface area percentage measurement of the plastic and the textile materials present on this slipper's outer sole. In addition, a breakdown of component materials by weight should also be provided. We are returning your samples. We also note that you state it is your intention to decorate the uppers of these footwear items with various "NFL" Team logos for importation into the U.S. When and if these logos are trademarks that are registered with the U.S. Customs Service, authorization from the trademark holder may be required prior to release of these products from Custom's custody. 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 James Sheridan at 212-466-5889. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division