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NY G85073

December 13, 2000

CLA-2-64:RR:NC:TA:347 G85073


TARIFF NO.: 6405.20.9015

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of footwear from China

Dear Ms. Wierbicki:

In your letter dated November 30, 2000, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted samples are two half pairs of closed-toe, closed-heel, bright yellow color duck shaped fuzzy house slippers, both with a woven man-made textile uppers that features a “duck head”, wings, beak and plastic eyes. Your letter identifies one sample as “Adult Duck Slipper #PP216832” and the other as “Kids Duck Slipper #PP211881.” The two sample slippers also both have padded 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 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 these samples, based on our visual examination of the soles, we will presume that more of the textile material contacts the ground. Therefore, both these slippers will be classified as having a predominately textile outer sole.

The applicable subheading for the two house slippers, identified as “Adult Duck Slipper #PP216832” and “Kids Duck Slipper #PP211881,” 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 largest fabric of the upper consists, by weight, predominately 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. The rate of duty will remain unchanged in 2001.

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

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