The tariff classification of soft textile shoes from China.

NY F85550 April 25, 2000 CLA-2-64:RR:NC:TP:347 F85550 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Kathy Bush Apparel Concepts International, Inc. 180 Madison Avenue, Suite #1102 New York, NY 10016 RE: The tariff classification of soft textile shoes from China. Dear Ms. Bush: In your letter dated April 14, 2000, you requested a tariff classification ruling. You have submitted a sample of what you state are a pair of ladies slippers. The sample has a closed toe and an open heel, and an upper made of textile material. The sole is made of a soft textile material that is covered with an evenly spaced pattern of what we assume to be protruding rubber/plastic dots. Visual examination indicates that the external surface area of the outer sole is predominated by the textile material. Therefore, the constituent material of the outer sole for this shoe is considered to be textile. The applicable subheading for the textile shoe will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division