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NY H81544




June 4, 2001

CLA-2-64:RR:NC:TP:347 H81544

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.30

Mr. David Kern
BBC International Ltd.
1515 N. Federal Hwy., suite 206
Boca Raton, FL 33432

RE: The tariff classification of textile footwear from China.

Dear Mr. Kern:

In your letter dated May 29, 2001, you requested a tariff classification ruling.

You have submitted a sample of what you state is a woman’s terry cloth slipper, BBC pattern #KLW09202ZPH/KIS-423. This is a slip-on shoe with a closed toe and an open heel. The upper is composed of a textile material which you describe as terry, for purposes of this ruling we assume the material is cotton. You state that the outer sole is composed of rubber/plastic and injected on the bottom side with textile material. This textile sheeting covers a protruding “honey-pot” pattern molded into the rubber sole component. You believe that the textile sheeting is the constituent material that is in contact with the ground.

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 shoes will be 6405.20.30, 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 there is a line of demarcation between the sole and the upper, and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (lining, accessories and reinforcements not included). The rate of duty will be 7.5% 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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