The tariff classification of footwear from China

NY D87543 February 19, 1999 CLA-2-64:RR:NC:TA:347 D87543 CATEGORY: Classification TARIFF NO.: 6405.20.30 Ms. Sharon Sacks BBC International Ltd. 1515 N. Federal Hwy. Suite 206 Boca Raton, FL 33432 RE: The tariff classification of footwear from China Dear Ms. Sacks: In your letter dated January 28, 1999 you requested a tariff classification ruling. The submitted samples are two half pairs of infant’s bootie slippers, identified as Stock# TCP14101WK. Both, you state, have cotton textile material uppers; one is a brown corduroy and the other is a light blue canvas type fabric. The slippers also have separately sewn-on soft textile outer soles, that have rubber/plastic “dots” symmetrically spaced on their bottom external surfaces. Based on our measurements, the rubber/plastic “dots” are about 1/32 inch thick, 1/16 inch in diameter and are spaced about 1/4 inch apart on center. Previous Customs 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 both these samples is therefore considered to be textile. The applicable subheading for the two infant booties, identified as Stock# TCP14101WK, will be 6405.20.30, 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 vegetable fibers such as cotton or flax (linings, accessories and reinforcements not included). The rate of duty will be 7.5% ad valorem. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division