The tariff classification of footwear from China

NY H80693 May 24, 2001 CLA-2-64:RR:NC:TA:347 H80693 CATEGORY: Classification TARIFF NO.: 6404.19.35 ; 6405.20.90 Ms. Julie Demoraes Norman Kreiger, Inc. 5761 W. Imperial Hwy. Los Angeles, CA 90045 RE: The tariff classification of footwear from China Dear Ms. Demoraes: In your letter dated May 10, 2001, on behalf of Inter-Pacific Corp., you requested a tariff classification ruling. You have submitted three half pair samples of women’s closed-toe, open-heel indoor slippers. The two slippers, identified as Style # 73/MX031-04 and Style # 73/MX361-00, both have fuzzy plush textile material uppers, 1-inch high, textile wrapped, soft plastic foam midsoles and sewn-on rubber/plastic outer soles that you indicate are “fabric coated.” Based on our visual examination, we are able to determine that an additional coating layer of rubber/plastic tread material has also been applied on top of the fabric bottom soling. This additional layer of rubber/plastic material covers most of underlying layer of textile fabric on the outer sole with a thick, somewhat raised traction coating to provide a surface that prevents slipping when the footwear is used. Therefore, the constituent material of the outer sole having the greatest surface area in contact with the ground for these two slippers is rubber/plastic. We consider both these slippers to have predominately rubber/plastic material outer soles. The third sample, identified as Style #1/BL052-00, is a woman’s house slipper with a velvety man-made textile material upper, a textile foam padded footbed insole 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 shoe is textile. The applicable subheading for the two indoor slippers, identified as Style #73/MX031-04 and Style #73/MX361-00 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics.. The rate of duty will be 37.5% ad valorem. The applicable subheading for the indoor slipper, identified as Style #1/BL052-00, will be 6405.20.90, 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. We are returning the samples as you requested. 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