The tariff classification of footwear from China

NY H83783 July 23, 2001 CLA-2-64:RR:NC:TA:347 H83783 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Judy Kearney Network Brokers International, Inc. Airport Industrial Park, Building C-1D 145th Ave. & Hook Creek Blvd. Valley Stream, NY 11581 RE: The tariff classification of footwear from China Dear Ms. Kearney: In your letter dated July 10, 2001, on behalf of Daniel Green Co., you requested a tariff classification ruling for a slipper. You have submitted a sample identified as style “New Bugs” which you describe as a ladies slip-on slipper. The slipper has a fuzzy plush textile material upper and a sock lining and midsole wrap of the same fuzzy textile material, which you indicate is made from pile acrylic fibers. The slipper also has a soft foam rubber midsole and a sewn-on rubber/plastic outer sole that, as you state, has a layer of textile fabric material on its outer surface in contact with the ground. Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTS), 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/plastic sole to which a 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/plastic 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 have confirmed by a lab report to account for the greatest surface area (over 80%) 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 the slipper, style “New Bugs” has a sole with an external surface area predominately of textile material. The applicable subheading for the slipper identified as style “New Bugs” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other 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