The tariff classification of footwear and a carrying bag from China.

NY I89522 January 14, 2003 CLA-2-64: RR: NC: TA: 347 I89522 CATEGORY: Classification TARIFF NO.: 6404.19.35; 4202.92.4500 Ms. Carol Ritchings CONAIR Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of footwear and a carrying bag from China. Dear Ms. Ritchings: In your letter dated December 30, 2002, you requested a tariff classification ruling. The submitted half pair sample identified as Model # CPSLP, is closed-toe, open-heel, slipper that does not cover the ankle. The slipper has a textile fabric material upper that features an embroidered hair dryer and comb located over the middle of the vamp. The slipper also has a padded insole and a sewn on rubber/plastic outsole to which a thin layer of textile material has been applied. Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states that 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 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. Visual examination of the outer sole indicates that it is composed of unit-molded rubber to which textile material has been applied. However, the external surface area, which forms the greatest portion of the outsole in contact with the ground, is not covered with textile. In this regard, the constituent material of the outsole is rubber/plastic. The applicable subheading for Model # CPSLP will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other: other. The rate of duty will be 37.5% ad valorem. The slippers will be imported and sold in a tote bag, which is constructed of clear polyvinyl chloride (PVC) sheeting. The bag measures approximately 8 ½-inches in length and 12 inches in height and features two PVC carrying handles that extend approximately 5 1/2 inches from either side of the carrying bag. It is the opinion of this office that the carrying bag is not specifically shaped and sized to accommodate these slippers. We consider this item an all-purpose carrying/travel bag. The applicable subheading for the zippered carrying /travel bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 % 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