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NY k86376


June 4, 2004
CLA-2-64: RR: NC: SP: 247 K86376

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Mr. Mike Depp
TT Group Ltd.
1806 Wharncliffe Rd. S.
London, Ont., N6L 1K1

RE: The tariff classification of footwear from China.

Dear Mr. Depp:

In your letter dated May 19, 2004, you requested a tariff classification ruling.

The submitted two samples are described as follows:

Style # L04093 is a man’s closed-toe, open-heel, indoor house slipper that does not cover the ankle. The slipper has a textile material upper, a textile-faced foam rubber padded insole and a sewn on molded rubber/plastic and textile material outsole.

Style # L04036 is a woman’s open-toe, open-heel, indoor house slipper that does not cover the ankle. The slipper has a textile material upper that is decorated with three sewn in rows of fluffy “maribou-like “ feathers that traverse the middle of the vamp. We consider the securely attached rows of decorative feathers to be accessories or reinforcements that are added to an otherwise complete textile material upper. The slipper also has a textile-faced foam rubber padded insole and a sewn on molded rubber/plastic and textile material outsole.

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 slipper outsoles indicates that they are composed of unit-molded rubber to which non-woven textile material has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outsoles to be textile.

The applicable subheading for Style # L04093 and Style # L04036, 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 your 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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