The tariff classification of floor cleaning shoes from China.

NY G86028 January 10, 2001 CLA-2-64:RR:NC:TP:347 G86028 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Cathleen Ahern Scrubby Toes Monroe Designs, Inc. 621 Riverside Avenue Haverhill, MA 01830 RE: The tariff classification of floor cleaning shoes from China. Dear Ms. Ahern: In your letter dated December 19, 2000, you requested a tariff classification ruling. You have submitted a sample of what you state are slip-on shoes used for cleaning floors, “Scrubby Toes.” You state that they are used only for the purpose of cleaning the floor, and then like a towel or sponge, they are washed for re-use. You state that the external surface area of the upper (ESAU) is made up of 2% cotton and 98% polyester. You state that the outer sole is made up of 52% polyester and 48% cotton. The inner lining is made up of vinyl in order to keep feet dry during use. The “Scrubby Toes” sample is properly classified as footwear, not as a cleaning cloth as you suggest, since it has an upper and a separately applied outer sole and is worn on the foot. The applicable subheading for the “Scrubby Toes” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than 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, 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