The tariff classification of footwear from China

NY K80337 November 12, 2003 CLA-2-64:RR:NC:SP:247 K80337 CATEGORY: Classification TARIFF NO.: 6405.20.30 Ms. Mary Berry Elan-Polo, Inc. 630 Melrose Avenue Nashville, TN 37211-2161 RE: The tariff classification of footwear from China Dear Ms. Berry: In your letter dated October 21, 2003 you requested a tariff classification ruling. The submitted half pair sample identified as style pattern “Penny” is a woman’s closed-toe, open back indoor house slipper with a cotton textile material upper. It also has, as you state, a “cotton canvas ribbed sole” that has been cemented and stitched onto the quilted textile fabric material upper. 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 house slipper consists of a unit-molded rubber/plastic that is almost entirely covered with a textile fabric permanently 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 slipper-shoe. The applicable subheading for this house slipper identified as pattern “Penney” will be 6405.20.30, 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; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% 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