The tariff classification of footwear made in China.

NY G86715 February 20, 2001 CLA-2-64:RR:NC:TA:347 G86715 CATEGORY: Classification TARIFF NO. 6405.20.90 Ms. Mary Berry Elan-Polo, Inc. 630 Melrose Avenue Nashville, TN 37211-2161 RE: The tariff classification of footwear made in China. Dear Ms. Berry: In your letter dated January 30, 2001 you requested a classification ruling for a ladies slipper. You have submitted a sample of pattern FB985 which, you believe has an external surface area of the upper and outer sole of textile material. Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HS), states that the constituent material of the outer sole shall be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64 HTS, offer the term “when in use” to the external surface area of the outer sole determination. The sample submitted has an upper of textile material that you identify as ”imitation textile” and which we assume to be man-made fiber. The outer sole is composed of a unit-molded rubber sole to which textile fabric has been adhered to the external surface in contact with the ground. The purpose of the textile material on the surface of these rubber soles is not explained. Due to the fact that this type of footwear is inappropriate for outdoor wear we feel that the textile material, which you imply accounts for the greatest surface area in contact with the ground when in use, is plausible soling material for footwear of this type, (i.e. for indoor use exclusively). In this regard, we agree that pattern FB985 has a sole with an external surface area predominantly of textile material. The applicable subheading for pattern FB985 will be 6405.20.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for other footwear with uppers of textile material, other, 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089. Sincerely, Robert Swierupski Director, National Commodity Specialist Division