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NY H88125




February 13, 2002

CLA-2-64:RR:NC:TA:347 H88125

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90; 6404.19.35

Ms. Alice Liu
Atico International USA, Incorporated
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of footwear from China.

Dear Ms Liu:

In your letter dated January 29, 2002, you requested a tariff classification ruling.

You have submitted samples for three styles of footwear. You state item no. C20A0625 is a children’s closed toe plush indoor slipper and item no.C20C0407 is a men’s closed toe indoor slipper. Both of these slip-on shoes have textile uppers and soles made of a textile material that is covered with an evenly spaced pattern of what we assume to be protruding rubber/plastic dots. Visual examination indicates that the external surface area of the outer sole is predominated by textile material. Therefore, the constituent material of the outer sole for this shoe is considered to be textile.

The applicable subheading for the textile shoes, item no. C20A0625 and item no. C20C0407 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.

You state item no. C20A0624 is a children’s closed toe fleece indoor slipper. The shoe is of the slip-on type, with a textile upper and an outer sole made of textile material visibly coated with rubber/plastics.

The applicable subheading for this footwear, item no. C20A0624, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

We are returning the sample footwear, as you requested.

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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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