United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 852737

Jun 04 1990

CLA-2-64:S:N:N3D:346 M 852737


TARIFF NO.: 6404.11.80

Ms. Shanny Kala
Fracht Fwo Inc.
1895 Phoenix Boulevard
Suite 166
College Park, Georgia 30349

RE: The tariff classification of a textile gymnastic slipper from Korea.

Dear Ms. Kala:

In your letter dated May 3, 1990, received by Customs in Savannah on May 17, 1990, on behalf of your client Zin-Kin Sports Inc., you requested a tariff classification ruling.

The submitted sample, no style # indicated, is a gymnastic slipper with a non-woven textile upper. The attached letter from Zin-Kin states that the slipper has an upper consisting of a wet- type polyurethane synthetic leather material with a canvas lining, an elasticized topline and an elasticized textile gusset, approximately 2 inches wide, sewn in across the top of the instep. It has an outer sole consisting of the same wet type polyurethane synthetic textile material with two large glued-on rubber/plastic patches at the toe and heel areas.

You described the sample as a "gym shoe made mostly of rubber and plastic /upper surface." We note that this is not true.

We also note that classification of the submitted sample under the Harmonized Tariff Schedule is dependent on the constituent material of the outer sole that has the greatest surface area in contact with the ground. It is our observation, that both the rubber/plastic patches and the synthetic leather material of the sole come in contact with the ground, but it is the rubber/plastic patches that have the greatest external surface area in contact with the ground. We further note that you have indicated in a telephone conversation on May 21, 1990, that the cost of the slipper is $8.00 per pair.

We are returning your sample as you requested.

The applicable subheading for the slipper will be 6404.11.80 Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface area is predominately textile materials; in which the external surface of the outer sole is predominately rubber and/or plastics; which is athletic footwear; and which is valued over $6.50 but not over $12.00 per pair. The duty rate will be 90 cents per pair plus 20 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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