The tariff classification of textile footwear from China.

NY G87935 March 16, 2001 CLA-2-64:RR:NC:TP:347 G87935 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Jenny Davenport Wal-Mart Stores, Inc. Direct Imports (0410) 702 SW 8th Street Bentonville, AR 72716-0410 RE: The tariff classification of textile footwear from China. Dear Ms. Davenport: In your letter dated February 27, 2001, you requested a tariff classification ruling. You have submitted a sample of what you describe as a “Hanes Her Way Chenille House Slipper,” style #SLD2007, a slip-on shoe with a closed toe and an open heel. You state that the upper is made of cotton chenille and the outer sole is pu covered with cotton. Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states that 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 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 outer sole of this shoe 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 the rubber sole is not explained. Due to the fact that this type of footwear is inappropriate for outdoor wear we feel that the textile material, which 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 this shoe has an outer sole with an external surface area predominantly of textile material. The applicable subheading for the shoe will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for 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% 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