The tariff classification of footwear made in China.

NY H81838 June 25, 2001 CLA-2-64:RR:NC:TA:347 H81838 CATEGORY: Classification TARIFF NO. 6405.20.90 Ms. Julie Demoraes Norman Krieger, Inc. 5761 West Imperial Highway Los Angeles, CA 90045 RE: The tariff classification of footwear made in China. Dear Ms. Demoraes: In your letter dated June 12, 2001 you requested a classification ruling for a slipper. You have submitted a sample of style number E1001X which you describe as a ladies closed toe, open heel slipper. The upper, lining and sock are of plush man-made fiber with fabric coated “TPR” sole. Due to the fabric coating of the sole, you believe the sole is of textile material. Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HS), states that the constituent material of the outer sole shall 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 sample submitted has an upper of textile material that you identify as man-made fiber. The outer sole is composed of a unit-molded rubber sole 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 these rubber soles is not explained. Due to the fact that this type of footwear is inappropriate for outdoor wear we feel that the textile material, which you imply 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 style E1001X has a sole with an external surface area predominantly of textile material. The applicable subheading for style E1001X will be 6405.20.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for other footwear with uppers of textile material, other, The rate of duty will be 12.5 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089. Sincerely, Robert Swierupski Director, National Commodity Specialist Division