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NY H83807

July 26, 2001

CLA-2-64:RR:NC:TA:347 H83807


TARIFF NO. 6405.20.90

Mr. David E. Katzman
C.H. Powell Company
41 Harvard Street
Westwood, MA 02090

RE: The tariff classification of footwear made in China.

Dear Mr. Katzman:

In your letter dated July 16, 2001 you requested a classification ruling on behalf of your client, Acorn Comfort on Earth, for a women’s slipper. You have submitted a sample of style SSPOV which, you describe as a slip-on slipper made with a polyester upper and a rubber sole which has affixed to it’s bottom a polyester fabric. The slipper has an open toe and heel and features a hook and loop closure system.

Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HS), states that the constituent material of the outer sole shall be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64 HTS, offer the term “when in use” to the external surface area of the outer sole determination.

The outer sole is composed of a unit-molded rubber sole to which textile fabric has been adhered to the external surface in contact with the ground. The purpose of the textile material on the surface of these rubber soles is not explained. This type of outer sole is inappropriate for outdoor wear. However, we feel that the textile material, which you state accounts for the greatest surface area in contact with the ground when in use, is plausible soling material for footwear of this type, (i.e. for indoor use exclusively). In this regard, we agree that style no. SSPOV has an outer sole with an external surface area predominantly of textile material.

The applicable subheading for style SSPOV will be 6405.20.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for other footwear with uppers of textile material, other, and outer soles of other than rubber, plastics leather or composition leather, other, The rate of duty will be 12.5 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.


Robert Swierupski

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