The tariff classification of footwear from China

NY H81632 May 11, 2001 CLA-2-64:RR:NC:TA:347 H81632 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Tony Ma Tsuyoshima Int’l Co. Ltd. 108 South Franklin Ave. 2nd Fl. #17 Valley Stream, NY 11582 RE: The tariff classification of footwear from China Dear Mr. Ma: In your letter received by this office on May 3, 2001 you requested a tariff classification ruling. The submitted three half pair footwear samples are described as follows: Style #TK7889 – A closed-toe, closed-heel, below the ankle height indoor slipper shoe with a fleece-like man-made textile upper. This fuzzy indoor slipper has a foam plastic midsole, a suede leather sidewall trim approximately 1-inch wide, 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. Style #TY2322 – A closed-toe, closed-heel, indoor slipper shoe with a fleece-like man-made textile upper. The soft textile fleece upper covers the ankle and has a zipper closure at the instep. This indoor slipper shoe also has a foam plastic midsole and a separately attached outer sole that has a layer of textile fabric material on its outer surface in contact with the ground. 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. Style #TY3891 – A closed-toe, open-heel, child’s size indoor slipper with a fuzzy man-made textile pile fabric upper. The slipper has an elasticized textile ankle strap and a large textile flower ornament loosely attached at the instep. This slipper also has a foam plastic midsole and a separately attached outer sole that has a layer of textile fabric material on its outer surface in contact with the ground. 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 slipper is textile. The applicable subheading for all three indoor slippers/shoes that are identified and described above, 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 upper, by weight, consists 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. 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