The tariff classification of footwear from China

NY J83413 April 29, 2003 CLA-2-64:RR:NC:TA:347 J83413 CATEGORY: Classification TARIFF NO.: 6405.20.90 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 16, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as a men’s “Aqua shoe,” Item #C20C0529, is a closed-toe, closed-heel, water/surf slipper, designed for use at the beach and in the water. It has a stretch mesh and spandex textile material upper and an injection molded rubber/plastic bottom that has a rubber/plastic outer 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 submitted shoe’s outer sole 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 to be predominately of textile material. The applicable subheading for this “Aqua shoe,” Item #C20C0529 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. 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