The tariff classification of footwear from China

NY J85540 July 2, 2003 CLA-2-64:RR:NC:TA:347 J85540 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of footwear from China Dear Mr. Stinson: In your letter dated June 3, 2003, you requested a tariff classification ruling. The submitted sample shoe, identified as Cozy-Time, Style # RA933738, is a women’s house slipper with a soft 100% polyester textile pile upper. The slipper has a separately sewn-on soft textile fabric sole with areas of rubber/plastic material, chevron shaped traction stripes at the front and at the back by the heel. You have provided a lab report percentage breakdown of the materials of the sole in contact with the ground, indicating that rubber/plastics account for 43.16% and textile for 56.56%. Based on these figures, the constituent material of this slipper’s outer sole is textile. The applicable subheading for this house slipper, identified as Cozy-Time, Style # RA933738, will be 6405.20.9015, 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