The tariff classification of footwear from China

NY J83408 April 29, 2003 CLA-2-64:RR:NC:TA:347 J83408 CATEGORY: Classification TARIFF NO.: 6404.19.3515 ; 6405.20.9015 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Ms. Liu: In your letter dated April 18, 2003 you requested a tariff classification ruling. You have submitted two different half pair samples of ladies open-toe, open-heel house slippers, both with textile material uppers. Item #C20B1648 is a ladies house slipper with an upper of a man-made terrycloth textile fabric, a terry faced, foam rubber padded insole and a stitched-on flat, ¼-inch thick unit molded rubber/plastic outer sole. Item #C20F0179 is a ladies house slipper with a man-made satin textile fabric upper, a satin fabric faced, foam rubber padded insole and a stitched-on flat, ¼-inch thick molded rubber/plastic sole to which a layer of textile fabric material has been permanently adhered to the outer surface. Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTS) 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 sole of the submitted slipper sample you identify as Item #C20F0179 indicates that it consists of molded rubber/plastic to which a textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outer sole of this slipper to be predominately of textile material. The applicable subheading for the house slipper, Item #C20B1648 will be 6404.19.3515, 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 or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. The applicable subheading for the house slipper, Item #C20F0179 will be 6405.20.90, (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. We are returning the sample as you requested. 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