The tariff classification of footwear from China

NY J86912 August 7, 2003 CLA-2-64:RR:NC:TA:347 J86912 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Suzanne McDuell Chesta Co., Inc. 93 West Columbus Street Pickerington, OH 43147 RE: The tariff classification of footwear from China Dear Ms. McDuell: In your letter dated July 21, 2003 you requested a tariff classification ruling. The submitted sample is as you state a pair of pre-walker sized infant’s slippers, Item #TCJ-8751. These baby slippers have a corduroy-type textile material upper with a textile fleece-like liner that extends outward to be folded over into a topline collar, a textile strap hook-and-loop closure across the instep and, as you state, a fabric covered TPR (Thermal Plastic Rubber) outsole. You have provided a lab report which states that the component material of the outer sole in contact with the ground is 98.2% textile and 1.8% plastic/rubber. 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. The outer sole of this pre-walker baby slipper is composed of unit-molded rubber/plastic to which a layer of textile fabric has been adhered to the external surface that will contact the ground. The purpose of the textile material on the surface of the rubber/plastic sole is not explained. Due to the fact that this type of footwear is inappropriate for outdoor use, this office will consider textile material, which accounts for almost all of the surface area in contact with the ground to be a plausible soling material for this exclusively indoor use shoe. The applicable subheading for the pre-walker slippers, identified as Item #TCJ-8751, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather, other. The rate of duty will be 12.5% 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