United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J87706 - NY J87755 > NY J87707

Previous Ruling Next Ruling
NY J87707




August 11, 2003

CLA-2-64: RR: NC: TA: 347 J87707

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Ms. Jenifer Michele Sage
Chesta Company, Inc.
93 West Columbus Street
Pickerington, OH 43147

RE: The tariff classification of footwear from China.

Dear Ms.Sage:

In your letter dated July 18, 2003, you requested a tariff classification ruling.

The submitted half pair sample, identified as Item # TCJ-9617-E, is a man’s closed-toe, open-heel house slipper that does not cover the ankle. The slipper has a man-made textile material upper, a textile faced, foam rubber padded insole and a stitched-on unit molded rubber/plastic and textile coated thermoplastic rubber outsole. You have also provided a laboratory report that indicates that the external surface area of the outsole is comprised of 76.1% textile material and 23.9% rubber/plastic.

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.

Visual examination of the outer sole indicates that it 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. Textile laminates of this type are considered plausible soling material for this footwear designed for interior use only.

The applicable subheading for Item # TCJ-9617-E, 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,

Previous Ruling Next Ruling

See also: