The tariff classification of footwear from China

NY J80854 February 25, 2003 CLA-2-64:RR:NC:TA:347 J80854 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Mike Diep TT Group Ltd. 1806 Wharncliffe Rd. S. London, Ont., N6L 1K1 Canada RE: The tariff classification of footwear from China Dear Mr. Diep: In your letter dated February 13, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #L03074 and which you state is a slipper that will be available in ladies sizes small, medium, large and x-large, is a closed-toe closed-heel slip-on shoe. You state that this slipper has a fabric/textile upper and a separately sewn-on fabric wrapped sole. You also state that it will be valued at $2.75 per pair. Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTS) 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 submitted shoe’s outer sole indicates it is composed of a unit molded rubber/plastic bottom to which a textile fabric material has been adhered on the entire external surface in contact with the ground. The applicable subheading for this house slipper identified as Style #L03074 will be 6405.20.9015, 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; and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. 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