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NY F86900

May 19, 2000

CLA-2-64:RR:NC:TA:347 F86900


TARIFF NO.: 6405.20.9015

Ms. Louisa Fang
Fiesta International Corp.
19817 Avenida Deseo
Walnut, CA 91789

RE: The tariff classification of footwear from China

Dear Ms. Fang:

In your letter dated May 5, 2000 you requested a tariff classification ruling.

The submitted half pair sample is a child’s sock-top, animal face house slipper, with a fuzzy man-made woven textile upper complete with a cat’s face, ears, plastic eyes and plastic nose. The slipper also has a soft textile outer sole that is 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 of 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 this sample, based on our visual examination of the sole, we will presume that more of the 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 (no style number indicated) 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.

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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