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February 22, 1999

CLA-2-64:RR:NC:TP:347 D87714

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Mr. Alan Messer
The Messer Group
1275 Valley Brook Avenue
Lyndhurst, N.J. 07071

RE: The tariff classification of a textile shoe from China.

Dear Mr. Messer:

In your letter dated January 28, 1999, you requested a tariff classification ruling.

You have submitted a sample of what you state is a slipper with a textile upper and an outer sole which consists of a piece of textile material laminated to a molded outsole. In this regard, the constituent material of the outer sole for this shoe is considered to be textile. The shoe is a slip-on, closed toe and heel, with a cupped sole bottom which overlaps the upper. Despite the fact that the upper is not lasted under, the sidewalls of the cupped sole still overlap the upper by more than 1/4 of an inch all around the perimeter of the shoe.

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 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,

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