The tariff classification of textile footwear from China.

NY G89202 April 27, 2001 CLA-2-64:RR:NC:TP:347 G89202 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Julie Demoraes Norman Krieger, Inc. International Freight Forwarder/Customs Broker 5761 W. Imperial Hwy. Los Angeles, CA 90045 RE: The tariff classification of textile footwear from China. Dear Ms. Demoraes: In your letter dated April 11, 2001, written on behalf of your client, Inter Pacific Corp., you requested a tariff classification ruling. You have submitted a sample of what you describe as a ladies plush house slipper, style #73/MX044-02, a slip-on with a textile upper, a closed toe and an open heel, and what you also state is a fabric coated ‘TPR’ sole. The sole of this shoe is made up of unit-molded rubber/plastics, and features a thin layer of textile material adhered to the external surface. 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. An examination of the footwear indicates that the outer sole is made up of both rubber/plastics and textile material. The layer of textile material on the outer sole makes up the area in between the rubber/plastics material, with rubber/plastics as the material having the greatest surface area in contact with the ground when in use. The applicable subheading for style #73/MX044-02 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials, footwear with open toes or open heels, which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% 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