The tariff classification of footwear from China

NY J86135 July 24, 2003 CLA-2-64:RR:NC:TA:347 J86135 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Ms. Toni A. Loscalzo American Shipping Company Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of footwear from China Dear Ms. Loscalzo: In your letter dated June 30, 2003, on behalf of Dr. Leonard’s Healthcare Corp., you requested a tariff classification ruling. You have submitted two half pair samples of polyester terry fabric textile upper house slippers, both with open-toes, closed heels and identified as Style #60376 for men and Style #58537 for women. Both slippers have fabric faced, foam rubber padded insoles and a stitched-on flat, ¼-inch thick rubber/plastic outer soles 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 soles of both the submitted slipper samples indicates that they consist of molded rubber/plastic to which a textile fabric has been permanently adhered to the external surface area in contact with the ground. We have determined that the constituent material of the outer sole in contact with the ground of both slippers is predominately of textile material. Therefore, the applicable subheading for the two house slippers, identified as Style #60376 (men) and Style #58537 (women), 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 note that there are no quota is visa requirements or restrictions applicable to these footwear items. 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