The tariff classification of footwear from China

N014813 August 7, 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 July 19, 2007 you requested a tariff classification ruling. The submitted sample, identified in your letter as style PP 370616 “Embellished Faux Fur Slipper” is a women’s closed-toe, open heel house slipper intended for indoor use. The slipper has as you state, a faux suede man-made textile material upper that features a fuzzy fake-fur topline collar and some decorative plastic sequins with small beads. The slipper also has 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. The constituent material of the outer sole of this indoor slipper is textile. The applicable subheading for the footwear item, identified as style PP 370616 “Embellished Faux Fur Slipper,” will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile materials, other, other…for women. 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