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NY L87019




September 6, 2005

CLA-2-64:RR:NC:SP:247 L87019

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.30

Ms. Audrey Nielsen
C. H. Robinson Worldwide, Inc.
4975 LaCross Road, Suite 354
North Charleston, SC 29406-6525

RE: The tariff classification of footwear from Thailand and China.

Dear Ms. Nielsen:

In your letter dated August 16, 2005, on behalf of Kayser-Roth Corporation, you requested a tariff classification ruling for two samples of women’s sandals with cotton textile uppers and a pair of cotton textile upper house slippers intended for indoor use.

Style “8050 Jute Mid-Wedge with Ribbon” is a women’s slip-on sandal with a V-shape configured strap and toe-thong textile material upper that you state is of 100% cotton canvas textile material. The cotton canvas upper has a decorative, partially covering, man-made textile material ribbon-like accent accessory that wraps around the upper straps. The sandal also has a wedge-like jute fiber material midsole and a flat outer sole consisting of two large jute fiber material sole panels that are framed by rubber/plastics material borders, with both the jute fiber and the rubber/plastics materials in contact with the ground. Based on visual estimates, jute fiber is the constituent material with the greatest surface area in contact with the ground.

You have also submitted a pair of indoor use slippers that you identify only as a “House Slipper with Gripper Sole.” The slipper has a crocheted textile material upper, that you state is of 100% cotton with crocheted cotton flowers, and a separately sewn-on, textile fabric material outer sole with a pattern of evenly spaced rubber/plastic traction dots on its outer surface. Textile is the constituent material of the outer sole with the greatest surface area in contact with the ground.

The applicable subheading for the sandal, identified as Style 8050 “Jute Mid-Wedge with Ribbon,” will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% ad valorem.

The applicable subheading for the indoor slipper, identified as “House Slipper with Gripper Sole,” will be 6405.20.30, HTS, which provides for other footwear with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the sample sandal with a rubber/plastics sole, identified as “8049 Jute Wedge Sandal.” Your request for a classification ruling for this slip-on footwear item with an upper made of cotton textile materials should include an accurate (independent lab report) component material weight percentage breakdown of all the rubber and plastics materials it contains. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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