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NY M86710





October 11, 2006

CLA-2-64:RR:NC:SP:247 M86710

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Ms. Irina Parker
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10120-1196

RE: The tariff classification of footwear from China

Dear Ms. Parker:

In your letter received September 19, 2006 you requested a tariff classification ruling.

The submitted sample, identified as “Terry Thong Slippers”-PP #356284, is a women’s open-toe, open heel house slipper for indoor use. The slipper has a man-made terrycloth textile material upper comprised of “V” shape configured straps with a toe-thong and there is a decorative plastic heart shaped ornament sewn above the toe-thong. The slipper also has a textile covered footbed insole and a molded rubber/plastic outer sole to which a layer of textile fabric material has been 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 this slipper, which we will presume is exclusively for indoor use, indicates that it consists of a unit-molded rubber/plastic to which a thin layer of textile material has been adhered to the external surface area in contact with the ground. We have determined that the constituent material of the outer sole of this indoor slipper is textile.

The applicable subheading for the slipper, identified as “Terry Thong Slippers”-PP #356284, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which the upper, by weight, predominately consists of other than vegetable fibers or wool (linings, accessories or reinforcements not included). 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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