The tariff classification of footwear from China

N016238 September 6, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Ms. Rosaria D’Angelo Bax Global 896 Frelinghuysen Avenue Newark, NJ 07114 RE: The tariff classification of footwear from China Dear Ms. D’Angelo: In your letter dated August 16, 2007, on behalf of Tristar Products, Inc., you requested a tariff classification ruling. The submitted sample, identified in your letter as the “Comfort Max, Memory Foam Slippers,” is a women’s (or unisex wear) open-toe, open heel slipper intended for indoor use. The slipper has as you state, a polyester textile material upper that consists of a “V” shape configured vamp strap with a toe-thong, the ends of which are secured under a soft textile faced “memory foam” rubber/plastic footbed insole. 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 “Comfort Max, Memory Foam Slippers” 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/. 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