The tariff classification of footwear from Hong Kong or China

NY H82291 June 18, 2001 CLA-2-64:RR:NC:TA:347 H82291 CATEGORY: Classification TARIFF NO.: 6404.19.35 ; 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 Hong Kong or China Dear Mr. Ma: In your letter dated June 7, 2001 you requested a tariff classification ruling. You have submitted three half pair samples of girls’ closed-toe, open back slip-on indoor slippers. The two slippers, identified as Style #T3M2800 and Style #T2M1420, both have fuzzy plush textile material uppers, 1-inch high, textile wrapped, plastic foam midsoles and sewn-on rubber/plastic outer soles. Style #T3M2800 has a rabbit fur trim boa sewn over the instep and also has a closed heel, while Style #T2M1420 is decorated with a ribbon and a shiny plastic sequin flower ornament. The third sample indoor slipper, identified as Style #TY24260, has, as you state, a polyester knit textile fabric upper with a decorative rabbit fur trim boa sewn across the instep. This open back slipper also has a 1-inch plus high textile wrapped plastic foam midsole and a separately attached outer sole that, as you indicate, 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 for this indoor shoe, the material of the outer sole having the greatest external surface area in contact with the ground is textile. The applicable subheading for the two slippers, identified as Style #T3M2800 and Style #T2M1420 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 or of the slip-on type; which does not have a foxing-like band; 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 #TY24260, 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. 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