The tariff classification of footwear from China

NY L88331 November 4, 2005 CLA-2-64:RR:NC:SP:247 L88331 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Avenue Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated October 17, 2005, on behalf of SG Footwear, you requested a tariff classification ruling. The submitted half pair sample, identified as “The Rose with Burst,” Style # OR-3L, is a women’s closed-toe, closed-heel house slipper with an upper external surface area of, as you state, man-made fleece-type textile material. 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 textile material has been permanently embedded or 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 numerous sets of parallel lines of slightly raised rubber/plastic material have been added to provide traction. You also state that even with these raised patterns of rubber/plastics areas on the sole included, it is textile fabric that accounts for the greatest area of the sole in contact with the ground. Based on our visual examination and on your stated and measured findings, this office has determined that the constituent material of the outer sole on this indoor slipper is textile. The applicable subheading for this indoor slipper, identified as “The Rose with Burst,” Style # OR-3L, 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. 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