The tariff classification of footwear from China

NY K88568 September 8, 2004 CLA-2-64:RR:NC:SP:247 K88568 CATEGORY: Classification TARIFF NO.: 6405.20.30 Mr. Kevin Maher CAir Customs Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of footwear from China Dear Mr. Maher: In your letter dated August 17, 2004, on behalf of Nazareth Intl., Inc., you requested a tariff classification ruling. The submitted half pair sample identified as style #200 is a closed-toe, open back indoor house slipper with, as you state, a 100% cotton textile material upper. The slipper also has a foam plastic padded insole with a textile facing and a molded rubber/plastic outer sole to which a layer of textile fabric material has been permanently 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. The outer sole of this house slipper consists of a unit-molded rubber/plastic sole that is entirely covered with a thin layer of textile fabric material, which is permanently adhered to the external surface that will contact the ground. Due to the fact that this type of footwear is inappropriate for outdoor use, this office considers textile material to be a plausible soling material for this exclusively indoor use shoe. The applicable subheading for the indoor slipper, identified as Style #200, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% 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