United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY H80467 - NY H80540 > NY H80525

Previous Ruling Next Ruling
NY H80525





May 24, 2001

CLA-2-64:RR:NC:TP:347 H80525

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Mr. Barry Campbell
Report
13150 SE 32nd Street
Bellevue, WA 98005-4436

RE: The tariff classification of textile footwear from Taiwan or China.

Dear Mr. Campbell:

In your letter dated May 4, 2001, you requested a tariff classification ruling.

You have submitted a sample of what you state is a woman’s house slipper with an upper made up of material that you describe as textile imitation fur. You state that the same imitation fur material is used for the sock lining and the sidewall of the midsole. This upper material consists of long fibers that have been sewn onto the underlying textile substrate. Our examination of this upper surface material has determined that this imitation fur is a textile fabric of knit pile construction and therefore, this shoe will be classified as having a textile upper.

You also state that the external surface of the outer sole is fabric, which covers a molded plastic. 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 shoe is composed of unit-molded rubber to which textile fabric has been adhered to the external surface in contact with the ground. The purpose of the textile material on the surface of the rubber sole is not explained. Due to the fact that this type of footwear is inappropriate for outdoor wear we feel that the textile material, which accounts for the greatest surface area in contact with the ground when in use, is plausible soling material for footwear of this type, (i.e. for indoor use exclusively). In this regard, we agree that this shoe has an outer sole with an external surface area predominantly of textile material.

The applicable subheading for the 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 the upper. The rate of duty will be 12.5% ad valorem.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

The country of origin marking is stamped on a label sewn to the footbed of the sample shoe. It is the opinion of this office that the country of origin information displayed on the sample shoe does not satisfy the requirements of 19 U.S.C. 1304. The stamped country of origin information is very light and therefore, not conspicuous. A casual inspection of the shoe by an ultimate purchaser would not readily reveal the country of origin information located on the label stitched inside the shoe.

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,

Previous Ruling Next Ruling

See also: