The tariff classification of footwear .

NY G87731 March 28, 2001 CLA-2-64:RR:NC:TA:347 G87731 CATEGORY: Classification TARIFF NO. 6405.20.90 Ms. Terrie A. Gleason Baker & McKenzie Attorneys at Law 815 Connecticut Avenue, N.W. Washington, D.C. 20006-4078 RE: The tariff classification of footwear . Dear Ms. Gleason: In your letter dated March 7, 2001 you requested a classification ruling on behalf of your client, R.G. Barry Corporation for five styles of ladies and children’s slippers which have textile soles impregnated with rubber. You state that the slippers in issue are all designed for indoor use and have a relatively soft and flexible sole. Given this, the entire sole will come into contact with the ground when the subject slippers are worn. Therefore, you believe that the samples have outer soles and uppers that are predominantly of textile material. You describe the submitted samples as follows: 1. Ballet Slipper The first style in issue is a ballet-style slipper with the “Renee” outer sole with floral sole plate. It is a white ballet-style slipper that will be assembled in Mexico with all U.S. origin components (including the sole). The upper consists of terry cloth of 80% polyester/20% cotton. The sole is completely covered in a woven textile fabric (65% polyester/35% cotton) that has been impregnated with rubber. The sole is a raised flower design. Very little rubber material penetrates the fabric. The weave of the fabric is still clearly visible and the sole feels like textile to the touch. You state that 95% or more of the surface area coming in contact with the ground is the textile fabric. 2. Knit Boot Slipper The second style in issue is Style Number DF264 with the “Polaris” outer sole with lined sole plate (hereinafter the “Knit Boot Slipper”). It is a pale purple boot with faux fur trim and pom poms that will be assembled in China with Chinese origin components (including the sole). The upper consists of a knit yarn of 100% acrylic. The sole is completely covered in a woven textile fabric (65% polyester/35% cotton) that has been impregnated with rubber. The sole has an inlaid stripe design in the toe and heel areas. Very little rubber penetrates the fabric, except for the approximately ¼ inch rim around the edge of the sole, and the size and origin information. This rubber portion however, only constitutes 28%-30% of the surface area of the sole. The remainder of the sole, 70%-72%, is the textile portion of the sole. This portion looks and feels like textile material. 3. Plush Boot Slipper The third style in issue is Style Number DF028, with the “Trimfit” outer sole with raised dimpled sole plate (hereinafter the “Plush Boot Slipper”). It is a magenta boot with pom poms that will be assembled in China with Chinese origin components (including the sole). The upper consists of a plush material of 100% polyester. The sole contains two woven textile fabric inserts (65% polyester/35% cotton) impregnated with rubber, one containing a traction dot design and the other a thin surrounding trim. The remainder of the sole is rubber. Very little rubber penetrates the fabric inserts. The weave of the fabric is still clearly visible and the fabric inserts feel like textile to the touch. You submit that the surface area for these inserts should be considered textile. In this event, the surface area of the slipper consists of approximately 61% textile and 39% rubber. 4. Sweet Dreams Scuff Slipper The fourth style in issue is Style Number DF153, with the “Generations” outer sole with stars and moon sole plate (hereinafter the “Sweet Dreams Scuff Slipper”). It is a pale purple scuff that will be assembled in China with Chinese origin components (including the sole). The upper consists of a faux fir material of 100% polyester. The sole contains a woven textile fabric insert (65% polyester/35% cotton) impregnated with rubber, that is approximately ½ inch smaller than the sole. The sole has a pattern of moons and stars and the words “Sweet dreams.” Very little rubber penetrates the fabric insert, except for the outline of the moons, stars and the words “Sweet Dreams,” and the size and origin information. Taking these rubber portions into account with the ½ inch rim of rubber, only approximately 25% of the surface area of the sole is rubber. The remainder of the sole, approximately 75%, is the textile portion of the sole. This portion looks and feels like textile material. 5. Blue Ski Scuff Slipper The fifth style in issue is Style Number DF262, with the “Polaris” outer sole with small diamond sole plate (hereinafter the “Blue Ski Scuff Slipper”). It is a multi-colored scuff with a ski motif that will be assembled in China with Chinese origin components (including the sole). The upper consists of a knit vamp of 100% acrylic and blue fleece material of 100% polyester. The sole is completely covered in a woven textile fabric (65% polyester/35% cotton) that has been impregnated with rubber. The sole has a waffle-like design in the toe and heel areas. Very little rubber penetrates the fabric, except for the outer lines of the waffle pattern, and the size and origin information. This rubber portion, however, constitutes less than 10% of the surface area of the sole. The remainder of the sole, 90% or more, is the textile portion of the sole. This portion looks and feels like textile material. You state that in order to manufacture the subject soles, a piece of woven fabric is cut to match a desired drop-in shape. In some cases, the woven fabric will cover the entire surface of the sole. In other cases, the woven fabric will be cut approximately 1/4”-1/2” smaller than the sole so that a rim of rubber (with no woven fabric) remains after the injection molding process. The die cut woven fabric is than placed on the inner cavity side of the sole mold. This will result in the fabric appearing on the outer side of the finished sole. The woven fabric is held in place with tape. The mold is then closed and Thermo Plastic Rubber is injected into the mold. Once the rubber completely fills the mold, it is left to set for approximately 30 seconds. After this time, the mold is opened and the completed sole is removed. The result is a sole that contains a layer of fabric minimally impregnated by the rubber during the molding process. The degree to which the rubber penetrates the woven fabric will vary with each style, depending on the type and amount of woven fabric used and the location of the rubber injection. 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. 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 the submitted styles have outer soles with an external surface area predominantly of textile material. The applicable subheading for the five styles submitted will be 6405.20.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for other footwear with uppers of textile material, other, and outer soles of other than rubber, plastics leather or composition leather, other. The general rate of duty will be 12.5 percent ad valorem. As per your request, the subject samples are being returned to you. 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