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NY I84546




August 2, 2002

CLA-2-64: RR: NC: TA: 347 I84546

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Mr. Robert B. Silverman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue (33rd Floor)
New York, NY 10167-3397

RE: The tariff classification of footwear from China.

Dear Mr. Silverman:

In your letter dated July 25, 2002, on behalf of your client Acorn Products, Incorporated you requested a tariff classification ruling.

The submitted five half pair samples are described as follows:

Style Name “Textured Moc” is a man’s closed-toe, closed-heel, slipper that does not cover the ankle. The external surface area of the upper is comprised of both textile material and a sewn on 1-inch suede-like strip encircling the lower portion of the footwear. Our examination of the slipper indicates that it does not have a foxing-like band, as there is no overlapping of the upper around the slipper’s perimeter by at least ¼-inch or more. The slipper also has a padded insole and a molded rubber/plastic outsole to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outsole to be predominantly of textile material.

Style Name “Spa Moc” is a man’s closed-toe, closed-heel, slipper that does not cover the ankle. The external surface area of the upper is comprised of both textile material and a sewn on 1-inch suede-like strip encircling the lower portion of the footwear. Our examination of the slipper indicates that it does not have a foxing-like band, as there is no overlapping of the upper around the slipper’s perimeter by at least ¼-inch or more. The slipper also has a padded insole and a molded rubber/plastic outsole to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outsole to be predominantly of textile material.

Style Name “Maggie” is a woman’s closed-toe, open-heel, slipper that does not cover the ankle. The slipper has a woven textile material upper, a padded insole and a molded rubber/plastic outsole to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outsole to be predominantly of textile material.

Style Name “Juliana Slide” is a woman’s closed-toe, open-heel, slipper that does not cover the ankle. The slipper has a woven textile material upper, a padded insole and a molded rubber/plastic outsole to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outsole to be predominantly of textile material.

Style Name “Terry Pile Slide” is a woman’s closed-toe, open-heel, slipper that does not cover the ankle. The slipper has a woven textile material upper, a padded insole and a molded rubber/plastic outsole to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outsole to be predominantly of textile material.

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 applicable subheading for Style Names “Textured Moc”, “Spa Moc”, “Maggie”, “Juliana Slide”, Terry Pile Slide”, 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.

We are returning the samples as 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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