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NY I80584




May 2, 2002

CLA-2-64: RR: NC: TP: 347 I80584

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Mr. Stephen L. Paratore
Slippers International
2050 Revere Beach, MA 02149

RE: The tariff classification of footwear from China.

Dear Paratore:

In your letter dated April 16, 2002, you requested a tariff classification ruling for a pair of textile slippers.

The submitted sample identified as “Style #404T”, is a closed-toe, closed-heel slipper. You state that the slipper has a synthetic upper and a rubber/plastic outer sole covered with textile.

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 slipper has a textile material upper that features two approximately ¾-inch wide by 1¼-inch long elastic stretch bands located horizontally on both sides of the vamp. Visual examination of the outer sole indicates that is composed of unit-molded rubber to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outer sole to be predominantly of textile material.

The applicable subheading for the Style #404T 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.

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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