The tariff classification of a textile shoe from China.

NY H80423 May 9, 2001 CLA-2-64:RR:NC:TP:347 H80423 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Amanda Tran-Do Tower Group International 2400 Marine Avenue Redondo Beach, CA 90278-1103 RE: The tariff classification of a textile shoe from China. Dear Ms. Tran-Do: In your letter dated April 24, 2001, written on behalf of your client, Stonewall Trading Company, you requested a tariff classification ruling. You have submitted a sample of what you refer to as a “Ladies Terry Slipper,” style #8300, with an upper made up of 100% cotton, and an outer sole composed of 100% TPR (thermal plastic resin) to which you state a textile overlay has been adhered. 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 unit-molded rubber 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/plastic 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 “Ladies Terry Slipper,” style #8300 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