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NY F84132

March 15, 2000

CLA-2-64:RR:NC:TA:347 F84132


TARIFF NO.: 6404.19.3515 ; 6405.20.3060

Mr. David Bluestein
Drake-Bluestein, Inc
Dba/ Drake-Williams Consumer Products
8541 Thys Court
Sacramento, CA 95828

RE: The tariff classification of footwear from Taiwan and China

Dear Mr. Bluestein:

In your letter dated February 29, 2000 you requested a tariff classification ruling.

The submitted samples are four half pairs of women’s house slippers with textile uppers and identified by you as “Slipper #TS02”, with a PVC plastic foam outer sole, and “Slipper #’s LF023, LF024 and LF025”, all with textile outer soles that also have a pattern of evenly spaced plastic dots on their outer surfaces. In your letter, you state that the upper materials of all four of these open-heeled slippers are made of a cotton terrycloth fabric.

The three slippers identified by you as #’s LF 023, 024 and 025, all have cotton terrycloth uppers, flexible natural “loofa” footbed insoles approximately 1/8-inch thick and textile outer soles that are covered with an evenly spaced pattern of small, 1/32-inch thick rubber/plastic traction dots, spaced approximately ¼-inch apart on center. 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 dots or the textile material on the outer sole has the greatest contact with the ground. The determinative factor, according to the most current decision issued by Customs Headquarters, is the size of the traction dots featured on the particular shoe and their placement on the outer sole. Although you have not provided any actual surface area sole measurements for these samples, based on our visual examination of the soles, we will presume that more of the textile material contacts the ground. Therefore, these three slippers will be classified as having predominately textile outer soles.

The applicable subheading for the house slipper, identified as “Slipper #TS02”, will be 6404.19.3515, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the three samples identified as Slipper #TS023, Slipper #TS024 and Slipper #TS025, will be 6405.20.3060, 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 largest fabric of the upper, consists, by weight, predominately of vegetable fibers such as cotton or flax (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 7.5% 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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