The tariff classification of footwear from China

N005470 January 30, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. JoAnn Benson US Kingking LLC 601 South 23rd St., Suite 2 Fairfield, IA 52556 RE: The tariff classification of footwear from China Dear Ms. Benson: In your letter dated January 9, 2007 you requested a tariff classification ruling. The submitted half pair sample, no style name or number indicated, is a closed-toe, open heel house slipper for indoor use. This slipper, which you state is intended for “unisex” wear, has a man-made textile external surface area material upper with a fleece-like plush textile edging trim. The slipper also has a plush textile covered footbed insole, a rubber/plastic midsole and a molded rubber/plastic outer sole to which a layer of textile fabric material has been adhered to the outer surface. The textile fabric covered outer sole has a few widely spaced rows of slightly raised rubber/plastic traction lines. 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 outer sole of this indoor slipper is predominately textile. We note that your suggested classification under subheading 6405.20.30, HTSUS, is not correct because this slipper does not have a textile material upper of vegetable fibers. The applicable subheading for the submitted sample “unisex” slipper for indoor use 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