The tariff classification of footwear from China

NY K89041 September 27, 2004 CLA-2-64:RR:NC:SP:247 K89041 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. John M. Peterson Neville Peterson LLP 17 State Street – 19th Floor New York, NY 10004 RE: The tariff classification of footwear from China Dear Mr. Peterson: In your letter dated August 26, 2004, on behalf of your client Totes-Isotoner Corporation, you requested a tariff classification ruling. The submitted half pair sample, identified as Style #3996, a men’s “Sport Stripe Clog,” is a closed-toe, open heel house slipper with an upper external surface area of textile material, that you state is a man-made textile fiber “microsuede” fabric. The slipper also has a foam plastic padded insole and a molded rubber/plastic outer sole 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 sole of this slipper, which you state is intended exclusively for indoor use, indicates that it consists of a unit-molded rubber/plastic to which a thin textile fabric has been permanently adhered to the external surface area in contact with the ground. You state in your letter that this fabric completely covers the outer sole, except in places where the sole has been molded to have a slightly raised pattern of rubber/plastic traction lines or letters. You also state that even with these raised patterns of rubber/plastics areas on the sole included, more than 50% of the surface area of the sole in contact with the ground still consists of this “layer of 100% woven nylon fabric” textile sheeting material. Based on our visual examination and on your stated measurements, this office has determined that the constituent material of the outer sole on this indoor slipper is textile. The applicable subheading for this house slipper, identified as Style #3996 Sports Stripe Clog, 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; 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. 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