The tariff classification of footwear from Hong Kong, China.

NY G87155 March 2, 2001 CLA-2-64:RR:NC:TA:347 G87155 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Ralph LaBarbera Jr. R&S Sales Company, Inc. 21 W. 38th St. New York, NY 10018-5506 RE: The tariff classification of footwear from Hong Kong, China. Dear Mr. LaBarbera: In your letter dated February 16, 2001 you requested a tariff classification ruling. The submitted half pair sample, identified by you as an “Easy Spirit Licensed product,” is a closed-toe, closed-heel house slipper with a fleece-like man-made textile upper. This fuzzy indoor slipper has a foam plastic midsole and a separately attached outer sole that has a layer of textile fabric material on its outer surface in contact with the ground. Chapter 64, Note 4(b), HTS, states that for footwear, the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no accounting being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. This office has determined that the material of the outer sole having the greatest external surface area in contact with the ground for this indoor shoe is textile. The applicable subheading for the house slipper described above (no style number indicated) will be 6405.90.15, 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 largest fabric of the upper consists, by weight, predominately 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