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NY C85425




April 7, 1998

CLA-2-64:RR:NC:347 C85425

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Ms. Jane A. Sheridan
Pagoda
8300 Maryland Avenue
St. Louis, MO 63105

RE: The tariff classification of footwear from China.

Dear Ms. Sheridan:

In your letter dated March 12, 1998 you requested a classification ruling on an item that you describe as an infants textile A-Line slipper.

You describe the item in question as a slipper with a textile upper, a flexsal insole board and an outer sole that is textile with PVC dots which are imbedded in the textile fiber outer sole. The shoe has a textile fleece lining which is folded over the rear of the shoe to form a cuff and a textile bow decoration on the front. There is a rigid textile sole that features a pattern of evenly spaced pointed rubber/plastic dots which protrude slightly from the textile sole material .

Classification of footwear under the Harmonized Tariff Schedule of the United States (HTS) is determined by the material composition of the outer soles and uppers. Note 4 to HTS Chapter 64 provides that the materials constituting the outer sole and upper of imported footwear shall be taken to be the materials accounting for the greatest external surface area of each component, in the case of outer soles, classification is determined by the material having the greatest surface area in contact with the ground.

The slippers submitted with this ruling request feature a rigid mid-sole which imparts form and stiffness to the bottom of the shoe. As a result of the rigid mid-sole, the outer soles lack the flexibility which ordinarily would be characteristic of the textile sole material. When footwear has a rigid textile sole covered with plastic dots that are spaced closely together, the plastic is considered the constituent material of the outer sole in contact with the ground for classification purposes. In this regard the sample submitted with this ruling request has an outer sole of rubber or plastics material.

The applicable subheading for the item submitted with this ruling request will be 6404.19.35, (HTS) which provides for footwear with outer soles of rubber or plastics, and uppers of textile materials, footwear of the slip-on type, other. The rate of duty will be 37.5 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.

Sincerely,

Robert Swierupski
Director,

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