The tariff classification of footwear from China

NY G87732 March 20, 2001 CLA-2-64:RR:NC:TA:347 G87732 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Ms. Wendy G. Ford Fritz Companies, Inc. 538-J North Regional Road Greensboro, NC 27409 RE: The tariff classification of footwear from China Dear Ms. Ford: In your letter dated March 13, 2001, on behalf of Sara Lee Footwear, you requested a tariff classification ruling. The submitted half pair sample, identified as Style #GH20705W, is a closed-toe, open back house slipper with a man-made textile fabric terry cloth upper, which you state is a bedroom slipper. This indoor slipper has a foam plastic midsole, a textile material sock liner 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 slipper is textile. The applicable subheading for the house slipper, identified with a hang tag to be Style #GH20705W and as described above, 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. 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