The tariff classification of footwear from China

NY E85387 August 25, 1999 CLA-2-64:RR:NC:TA:347 E85387 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Robert H. Schor Barnes, Richardson & Colburn 475 Park Avenue South New York, N.Y. 10016 RE: The tariff classification of footwear from China Dear Mr. Schor: In your letter dated August 2, 1999, on behalf of Relaxus Products, Ltd., you requested a tariff classification ruling. The submitted half pair sample, no style number indicated, is, you state, a prototype of a line of children’s slippers, in which the soles and the uppers will be of the same structure and material, but the theme of the slippers will be varied. For example, they may look like a football, a comic character, bunny rabbit, a gorilla and so on. The instant sample is designed to look like a giant puffy sneaker. It has a plush polyester fabric upper with polyester fiber fill stuffing, a four eyelet lace closure, a ¾-inch thick flexible foam plastic midsole with a textile sidewall wrap, and an outer sole of a textile fabric material that contacts the ground. Although you state that the surface of this outer sole has been sprayed with “a light coating of rubber for traction”, the textile material of this outer sole is not visibly coated or covered with rubber or plastics. The applicable subheading for the house slipper described above 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, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the upper, by weight, consists of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division