The tariff classification of footwear from China

NY C85195 March 10, 1998 CLA-2-64:RR:NC:TA:347 C85195 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. M. Lane Prestige Toy Corporation 140 Route 17 North Paramus, NJ 07652 RE: The tariff classification of footwear from China Dear Mr. Lane: In your letter dated March 4, 1998 you requested a tariff classification ruling. The submitted sample, Item #2948, is a pair of cottony polyester stuffed doggy head slippers, complete with floppy ears, the uppers of which, we presume, consist of a man-made textile fabric. You state that the range of sizes will be small, medium, large and extra large. This slipper has a separately sewn-on soft textile outer sole that has rubber/plastic "dots" symmetrically spaced on its bottom external surface. Based on our measurements, the rubber/plastic "dots" are about 1/32 inch thick, 1/16 inch in diameter and are spaced diagonally about 1/4 inch apart on center. Previous Headquarters rulings have held that soft outer soles of textile materials with rubber/plastic traction dots of this thickness and these spacing configurations will have more of the textile material than the rubber/plastic contacting the ground. The constituent material of the outer sole for this sample shoe is therefore considered to be textile. The applicable subheading for this soft soled house slipper, Item #2948, will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is not predominately rubber, plastic, leather or composition leather; in which the upper's external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which, the largest fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included). The rate of duty will be 12.5 percent ad valorem. 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 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division