The tariff classification of footwear from China

NY M84941 July 25, 2006 CLA-2-64:RR:NC:SP:247 M84941 CATEGORY: Classification TARIFF NO.: 6405.20.90 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 July 10, 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 “ComfortMax” brand Style 14, is a closed toe, open heel house slipper for indoor use. The slipper has, as you state, a man-made polyester suede-like textile material upper, a foam plastic padded and textile faced insole and a molded rubber/plastic outer sole to which a layer of textile fabric material has been 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 slipper, which we will presume is exclusively for indoor use, indicates that it consists of a unit-molded rubber/plastic to which a thin layer of textile material has been adhered to the external surface area in contact with the ground. We have determined that the constituent material of the outer sole of this indoor slipper is textile. The applicable subheading for the indoor use slipper, identified as “ComfortMax” brand Style 14, will be 6405.20.90, 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 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/. 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