The tariff classification of footwear from China

N006784 February 27, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Mr. Crago: In your letter dated February 7, 2007 you requested a tariff classification ruling. The two submitted samples are both described as women’s indoor use slipper booties and identified as Item #’s A020FA00153 and A020FA00155 respectively. Both sample slippers, which we will presume are exclusively for indoor use, have as you state, a polyester textile material upper that covers the ankle. The slippers also have plush man-made textile material linings and sewn-on rubber/plastic outer soles 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 of both these indoor use slippers indicates that it consists of a unit-molded rubber/plastic to which a layer of textile fabric has been adhered to the external surface area that is in contact with the ground. We have determined that the constituent material of the outer sole of these indoor slippers is textile. The applicable subheading for both these women’s slippers, identified as Item #A020FA00153 and Item #A020FA0011155, will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which the upper, by weight, predominately consists of other than vegetable fibers or wool (linings, accessories or reinforcements not included). 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/. We are returning the samples 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