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NY J86910





August 11, 2003

CLA-2-64:RR:NC:TA:347 J86910

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Ms. Suzanne McDuell
Chesta Co., Inc.
93 West Columbus Street
Pickerington, OH 43147

RE: The tariff classification of footwear from China

Dear Ms. McDuell:

In your letter dated July 21, 2003 you requested a tariff classification ruling.

The submitted sample is as you state a pair of pre-walker sized infant’s slippers, Item #TCJ-8749. The baby slippers cover the wearer’s ankle and have a man-made fleece-like textile material upper with a textile, hook-and-loop outside topline strap closure. The slippers also have removable textile faced foam and paperboard insoles and separately sewn-on, mostly textile fabric outer soles that have two large stitched-in circular rubber/plastic panels, one located at the front underside of the foot and the other under the heel. You have provided a lab report which states that the component material of the outer sole in contact with the ground is 86.8% textile and 13.2% plastic/rubber.

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. Based on your submitted lab report and on our visual examination, we have determined that this baby slipper has a predominately textile outer sole.

The applicable subheading for the pre-walker slippers, identified as Item #TCJ-8749, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather, other. 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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