The tariff classification of footwear from China

N102859 May 19, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3540 Ms. Diane An A Plus Customs Broker 10900 183rd Street, Suite 105 Cerritos, CA 90703 RE: The tariff classification of footwear from China Dear Ms. An: In your letter dated April 2, 2010 you requested a tariff classification ruling on behalf of LOOX, Inc. for men’s indoor/outdoor slippers. The submitted sample identified as Item# L201, is a pair of men’s size 6 closed toe/closed heel slip-on slippers. You state that the outer soles are composed of Ethylene Vinyl Acetate (EVA) rubber/plastics which are covered by nylon fabric materials. However, a visually magnified examination of the outer soles shows only “strands” of nylon fabric permeating the rubber/plastics outer soles. The rubber/plastics material is both tactile and visible on the surface of the outer soles. Note 4(b) to Chapter 64 of the Harmonized Tariff Schedule of the United States, (HTSUS), states in pertinent part 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.” Therefore, it is the opinion of this office that the outer soles are composed predominately of rubber/plastics. You describe the uppers to be composed of textile materials and suggest classification under subheading 6405.20.9015, HTSUS, which provides for other footwear; house slippers. We disagree with this classification. The submitted footwear sample is not considered to be “house slippers” pursuant to Statistical Note 1(d)(i)(ii)(iii) to Chapter 64, HTSUS, because the outer soles do not meet the thickness requirements for house slippers. The applicable subheading for Item# L201, men’s shoes, will be 6404.19.3540, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: other: other: for men. The rate of duty will be 37.5 percent 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division