United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D87540 - NY D87595 > NY D87543

Previous Ruling Next Ruling

February 19, 1999

CLA-2-64:RR:NC:TA:347 D87543


TARIFF NO.: 6405.20.30

Ms. Sharon Sacks
BBC International Ltd.
1515 N. Federal Hwy. Suite 206
Boca Raton, FL 33432

RE: The tariff classification of footwear from China

Dear Ms. Sacks:

In your letter dated January 28, 1999 you requested a tariff classification ruling.

The submitted samples are two half pairs of infant’s bootie slippers, identified as Stock# TCP14101WK. Both, you state, have cotton textile material uppers; one is a brown corduroy and the other is a light blue canvas type fabric. The slippers also have separately sewn-on soft textile outer soles, that have rubber/plastic “dots” symmetrically spaced on their bottom external surfaces.

Based on our measurements, the rubber/plastic “dots” are about 1/32 inch thick, 1/16 inch in diameter and are spaced about 1/4 inch apart on center. Previous Customs rulings have held that soft outer soles of textile materials with rubber/plastic traction dots of this thickness and these spacing configurations will have more of the textile material than the rubber/plastic contacting the ground. The constituent material of the outer sole for both these samples is therefore considered to be textile.

The applicable subheading for the two infant booties, identified as Stock# TCP14101WK, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is not predominately rubber, plastic, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the largest fabric of the upper consists, by weight, predominately of vegetable fibers such as cotton or flax (linings, accessories and reinforcements not included). The rate of duty will be 7.5% ad valorem.

We are returning the samples as you requested.

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

Previous Ruling Next Ruling

See also: