The tariff classification of footwear from China

NY M83746 June 20, 2006 CLA-2-64:RR:NC:SP:247 M83746 CATEGORY: Classification TARIFF NO.: 6405.20.30 Ms. Lindsay B. Meyer Venable LLP 575 7th Street, NW Washington, DC 20004-1601 RE: The tariff classification of footwear from China Dear Ms. Meyer: In your letter dated May 22, 2006, on behalf of your client Tristar Products, Inc. and its affiliated distributor, Media Quest, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as “ComfortPedic” brand Style 33, is a closed toe, open heel house slipper for indoor use. The slipper has, as you state, a cotton (i.e. vegetable) fiber textile material upper 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 on this slippers, which we will presume is 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. Therefore, the constituent material of the outer sole with the greatest surface area in contact with the ground on this slipper is textile. The applicable subheading for the indoor use slipper, identified as “ComfortPedic” brand Style 33, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, in which the outer sole’s external surface is predominately of 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 vegetable fibers such as cotton or flax (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 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 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