The tariff classification of footwear from China

NY M82357 May 5, 2006 CLA-2-64:RR:NC:SP:247 M82357 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 April 5, 2006, on behalf of SG Footwear, you requested a tariff classification ruling. The submitted sample is described as the “Curious George Sock-Top Slipper.” This indoor use child’s slipper has a man-made textile material upper and as you state, it has the head of the “Curious George,” the fictional literature character monkey, sewn onto the vamp portion of the upper. The slipper also has a separately sewn-on textile material outer sole with the trademark name “ Curious George” in yellow lettering applied as a plastic coating onto some of the textile soling in widely spaced parallel rows. Both the textile material and the rubber/plastic lettering that covers some of the textile with a layer of rubber/plastics are to be counted as constituent materials of the outer sole that contact the ground. Based on visual estimates, since no actual surface area measurements of the rubber/plastics or the textile materials that both constitute the outer sole were provided, we have determined that the predominant material is textile. Therefore, we find that this slipper has a textile outer sole. The applicable subheading for the “Curious George Sock-Top Slipper” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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. 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 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