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NY G86265





January 23, 2001

CLA-2-64:RR:NC:TA:347 G86265

CATEGORY: CLASSIFICATION

TARIFF NO. 6405.20.90

Mr. Ralph LaBarbera Jr.
R&S Sales Company, Inc.
21 West 38th Street
New York, NY 10018-5506

RE: The tariff classification of footwear made in China.

Dear Mr. LaBarbera:

In your letter dated January 5, 2001 you requested a classification ruling for two styles of ladies slippers. You have submitted samples of styles E1001 and style “Plush Moon” both of which, you state, have an external surface area of the upper and outer sole of textile material.

Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HS), states that the constituent material of the outer sole shall 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 samples submitted have uppers of textile material, which you do not identify but we assume to be man-made fiber. The outer soles for both Style E1001 and “Plush Moon” are composed of a unit molded rubber sole to which textile fabric has been adhered to the external surface in contact with the ground. While both soles have external surface areas of both rubber and textile, we agree that both have external surface areas predominantly of textile material.

The applicable subheading for Style E1001 and “Plush Moon” will be 6405.20.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for other footwear with uppers of textile material, other, The rate of duty will be 12.5 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) 637-7089.

Sincerely,

Robert Swierupski
Director,

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