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NY J82783




April 2, 2003

CLA-2-64: RR: NC: TA: 347 J82783

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Mr. David M. Meyer
DJS Int’l. Services,Inc.
8411 Sterling Street
Ste. 101
Irving, TX 75063

RE: The tariff classification of footwear from China.

Dear Mr. Meyer:

In your letter dated March 21, 2003, on behalf of your client Accessory Design Group, you requested a tariff classification ruling.

The submitted half pair sample, identified as Style # SK-4446, is a closed-toe, closed-heel slipper-sock with an upper external surface area that you state is comprised by weight of 95% textile and 5% nylon material. The outsole is a soft textile material covered with an evenly spaced pattern of rubber/plastic dots. The protruding dots are approximately 2 mm in diameter and spaced approximately 5 mm apart. Our visual examination of the slipper-sock indicates that the constituent material of the outer sole having the greatest external surface area in contact with the ground is textile.

The applicable subheading for Style # SK-4446, 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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