The tariff classification of footwear from China

NY G87367 February 27, 2001 CLA-2-64:RR:NC:TA:347 G87367 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Ms. Julie Demoraes Norman Kreiger, Inc. 5761 W. Imperial Hwy. Los Angeles, CA 90045 RE: The tariff classification of footwear from China Dear Ms. Demoraes: In your letter dated February 12, 2001, on behalf of your client the Inter-Pacific Corp., you requested a tariff classification ruling. The submitted half pair sample, identified as Style #73/MX264-00, is a closed-toe, closed heel house slipper with a fuzzy plush man-made textile fiber upper. This fuzzy indoor slipper has a soft 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, identified as Style #73/MX264-00, 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 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. We are returning the sample 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