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February 9, 1999

CLA-2-64:RR:NC:TP:347 D87060


TARIFF NO.: 6405.20.90

Ms. Grace Gorman
Four Star International Trading Company
Williamsburg Square
229 East Main Street #201
Milford, MA 01757

RE: The tariff classification of a soft textile shoe from China.

Dear Ms. Gorman:

In your letter dated January 21, 1999, you requested a tariff classification ruling.

You have submitted a sample of a soft textile shoe which you refer to as a “Plush Slipper with Reindeer Head,” item #23230405H. The upper is made of textile material. The outer sole is also made of a soft textile material which is covered with an evenly spaced pattern of what we assume to be protruding rubber/plastic dots. Due to the soft textile outer sole and lack of a semi-rigid midsole, more of the textile material contacts the ground than rubber/plastics. Therefore, the constituent material of the outer sole for this shoe is considered to be textile.

The applicable subheading for the textile shoe 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.

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 212-637-7089.


Robert B. Swierupski

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