The tariff classification of footwear from China

N012982 July 3, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Mr. Fernando Ramos Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of footwear from China Dear Mr. Ramos: In your letter dated June 13, 2007 you requested a tariff classification ruling. The submitted half pair sample is identified in your letter as a unisex slipper with “Memory Foam” style PP 366189, which is intended exclusively for indoor use. The slipper has, as you state, a man-made polyester microsuede textile material upper that does not cover the ankle, a soft foam rubber padded insole and a sewn-on 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 of this indoor use slipper indicates that it consists of a unit-molded rubber/plastic cupsole bottom with an external layer of textile fabric material in contact with the ground. We have determined that textile is the constituent material of the outer sole with the greatest surface area in contact with the ground. The applicable subheading for the unisex slipper with “Memory Foam” style PP 366189, will be 6405.20.9060, 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/. 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