The tariff classification of footwear made in China.

NY G87478 March 9, 2001 CLA-2-64:RR:NC:TA:347 G87478 CATEGORY: Classification TARIFF NO. 6405.20.90 Ms. Stephanie A. Goldfischer Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of footwear made in China. Dear Ms. Goldfischer: In your letter dated February 23, 2001 you requested a classification ruling on behalf of your client, E.S. Originals, Inc. for two styles of ladies slippers. You have submitted samples of style nos. Y2322A and Y24350 which, you believe have external surface areas of the uppers and outer soles 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 samples submitted have uppers of synthetic textile material. You describe style no. Y2322A as a woman’s slipper with closed toe and heel. The upper, including the lining is made of synthetic fleece, has a zippered closure and is above the ankle in height. You describe style no. Y24350 as a woman’s slip-on slipper with closed toe and heel. The pink upper is made of synthetic fibers and is adorned with a textile bow and piping. The outer sole for both styles 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. This type of outer sole is inappropriate for outdoor wear. However, we feel that the textile material, which you state 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 style nos. Y2322A and Y24350 have outer soles with an external surface area predominantly of textile material. The applicable subheading for style Y2322A and Y24350 will be 6405.20.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for other footwear with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather, other, The rate of duty will be 12.5 percent ad valorem. The submitted sample of style Y2322A is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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