The tariff classification of footwear from China

NY M80723 March 23, 2006 CLA-2-64:RR:NC:SP:247 M80723 CATEGORY: Classification TARIFF NO.: 6405.20.30 Ms. Debbie Bell Beall’s Imports, Inc. 1806 38th Avenue East Bradenton, FL 34208 RE: The tariff classification of footwear from China Dear Ms. Bell: In your letter dated March 2, 2006 you requested a tariff classification ruling. The two submitted half pair samples, identified as Style #30500 and Style #30501, are both women’s open-toe, open-heel slippers, which you state are house slippers intended exclusively for indoor use. Both slippers have uppers that you state in your letter are made of “100% Terry Cotton” textile materials. The slippers also have foam plastic padded, textile faced insoles with polyester textile trim edging, and molded rubber/plastic outer soles 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 (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. Visual examination of the sole of both these slippers, which are intended exclusively for indoor use, indicates that it consists of a unit-molded rubber/plastic to which a thin layer textile fabric has been permanently adhered to the external surface area in contact with the ground. We have determined that the constituent material of the outer sole of both these house slipper is textile. The applicable subheading for both these indoor use slippers, identified as Style #30500 and Style #30501, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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, accessories or reinforcements not included). The rate of duty will be 7.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We are returning the samples 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