The tariff classification of textile footwear from China.

NY H80163 May 1, 2001 CLA-2-64:RR:NC:TP:347 H80163 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of textile footwear from China. Dear Ms. Liu: In your letter dated April 13, 2001, you requested a tariff classification ruling. You have submitted a sample of what you refer to as a “Ladies Indoor Slipper,” item #C20B1324, a slip-on closed toe/open heel shoe with a textile upper and an outer sole of textile material with protruding rubber/plastic dots. Visual examination of the sole indicates that the external surface area is predominated by the textile material. In this regard, the constituent material of the outer sole for this shoe is considered to be textile. The applicable subheading for the “Ladies Indoor Slipper,” item #C20B1324 will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, 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