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NY M84592




July 12, 2006

CLA-2-64:RR:NC:SP:247 M84592

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Ms. Lindsay B. Meyer
Venable LLP
575 7th Street, NW
Washington, DC 20004-1601

RE: The tariff classification of footwear from China

Dear Ms. Meyer:

In your letter dated June 16, 2006, on behalf of your client Tristar Products, Inc., you requested a tariff classification ruling for two half pairs of slippers. Both slippers have textile material uppers and are intended for indoor use.

Style 26 White and Style 23 Navy Blue are identified as “ComfortPedic” Elite brand slippers. They are both closed-toe, open-heel, indoor slippers with an upper external surface area of a suede-like 100% polyester fiber textile material. Both submitted slippers also have molded rubber/plastic outer soles to which a layer of textile fabric material has been permanently adhered to the outer surface.

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 sole on both these slippers, which we will presume are exclusively for indoor use, indicates that it consists of a unit-molded rubber/plastic to which a textile material has been permanently embedded or adhered to the external surface area in contact with the ground. Therefore, the constituent material of the outer sole with the greatest surface area in contact with the ground on these two slippers is textile.

The applicable subheading for the two indoor use slippers, identified as “ComfortPedic” Elite brand, Style 26 White and Style 23 Navy Blue, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, in which the outer 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 fabric of the upper consists by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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