The tariff classification of footwear from China

NY I87482 October 31, 2002 CLA-2-64:RR:NC:TA:347 I87482 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Dennis Shostak The Paper Magic Group, Inc. 100 North Sixth Street Suite 899C Minneapolis, MN 55403 RE: The tariff classification of footwear from China Dear Mr. Shostak: In your letter dated October 16, 2002 you requested a tariff classification ruling. The submitted sample is a pair soft man-made fabric upper slippers, identified by you as the “Princess Wildflower Slipper,” Item number 6546650, which you state comes in four colors. This slip-on shoe has an elasticized ankle topline, a loosely attached feathery ornamental flower at the instep and a textile material outer sole with rubber/plastic dots. The separately sewn-on outer sole is made of a soft textile material that is covered with an evenly spaced pattern of protruding rubber/plastic dots less than 1/16-inch high and spaced approximately 3/8-inch apart on center. Visual examination indicates that the external surface area of this outer sole is predominately the textile material. Therefore, the constituent material of the outer sole on this child’s slipper will be considered textile. The applicable subheading for the “Princess Wildflower Slipper,” Item number 6546650, in four assorted colors will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division