The tariff classification of footwear from China

NY M81483 April 5, 2006 CLA-2-64:RR:NC:SP:247 M81483 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Tina M. Jordan Mohawk Customs & Shipping Corp. P.O. Box 3065 Syracuse, NY 13220-3065 RE: The tariff classification of footwear from China Dear Ms. Jordan: In your letter dated March 20, 2006, on behalf of Grande International Corp., you requested a tariff classification ruling for two half pairs of women’s slippers for indoor use. Style # SDA002 is a women’s closed-toe, open-heel scuff-type slipper, which is intended exclusively for indoor use. The slipper has a soft knit polyester textile material upper, a foam rubber padded and textile faced 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 (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 this indoor slipper indicates that it consists of a unit-molded rubber/plastic to which a thin layer of textile fabric has been permanently adhered to the external surface area in contact with the ground. The sole also exhibits a number of small, slightly raised rubber/plastic “cat paws” that are included on this mostly textile surface material sole for better traction. We have determined, that the constituent material of the outer sole of this house slipper is textile. The applicable subheading for the indoor use slipper, identified as Style #SDA002, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which the upper, by weight, predominately consists of other than vegetable fibers or wool (linings, accessories or reinforcements not included). The rate of duty will be 12.5% 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample slipper you have provided for this ruling request has not been marked with the country of origin in a conspicuous and legible manner. Therefore, if imported as is, the slipper does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. Your inquiry does not provide enough information for us to give a classification ruling on the “ballerina” slipper, identified as Style #SL929. This slip-on shoe has an outer sole of leather, textile and rubber/plastic materials. Your request for a classification for this slipper should include an accurate (independent laboratory) surface area percentage measurement of the three constituent materials of the outer sole. Also provide an accurate percentage by weight breakdown of all the component materials (textile, rubber/plastics, leather, etc.) that make up this shoe. What is the price/value per pair for this shoe? When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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