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NY F80793

January 11, 2000

CLA-2-64:RR:NC:TA:347 F80793


TARIFF NO.: 6405.20.9015

Ms. Despina Keegan
Serko & Simon LLP
1 WTC, Suite 3371
New York, NY 10048

RE: The tariff classification of footwear from China

Dear Ms. Keegan:

In your letter dated December 29, 1999, on behalf of your client the Sarne Corporation, you requested a tariff classification ruling.

The submitted half pair sample is a child’s open heeled house slipper with a plush man-made textile upper that features a large, pillow-like yellow star, smiling face textile ornament at the instep. The slipper also has a midsole consisting of a layer of flexible foam padding, approximately 1-1/8 inches thick, and a textile outer sole that is covered with an evenly spaced pattern of small, 1/32-inch thick rubber/plastic traction dots, spaced approximately 3/8-inch apart on center. Since previous rulings have already determined that these traction dots are not akin to the “spikes, bars, nails, protectors or similar attachments” enumerated in Chapter 64, note 4(b) and thus must be taken into consideration when determining the constituent material on the outer sole, the proper classification determination is therefore contingent on whether the rubber/plastic or the textile has the greatest contact with the ground. You state in your letter that the rubber/plastic traction dots cover only a small percentage of the surface area of this slipper’s outer sole. Even though you have not provided any actual surface measurements for this sample, based on our own visual examination of the sole, we agree with you that more textile material contacts the ground. Therefore, this slipper will be classified as having a predominately textile outer sole.

The applicable subheading for the house slipper described above, will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the upper, we presume, by weight, consists of fibers other than vegetable fibers or wool (linings, accessories and 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.

We are returning the sample 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

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