The tariff classification of footwear from China

NY K87371 July 9, 2004 CLA-2-64:RR:NC:SP:247 K87371 CATEGORY: Classification TARIFF NO.: 6405.20.90 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 June 25, 2004 you requested a tariff classification ruling. The submitted half pair sample that you state is as a men’s indoor slipper, is identified as Elan Polo’s pattern IHK00496M. This closed-toe, open back indoor house slipper has a suede-like textile material upper, a shearling footbed and inner lining and a turn back cuff that is 1 ½-inches wide, made of the same shearling material. It also has a cemented and stitched-on rubber/plastic outer sole that is, as you state “coated with” or covered by a layer of non-woven textile fiber material on its outer surface. 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 non-woven textile fiber material 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 indoor slipper identified as “pattern IHK00496M” 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