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NY I83201

July 11, 2002

CLA-2-64: RR: NC: TP: 347 I83201


TARIFF NO.: 6405.20.30

Ms. Maria E. Celis
Neville Peterson LLP
80 Broad Street – 34th Floor
New York, NY 10004

RE: The tariff classification of men’s footwear from China.

Dear Ms. Celis:

In your letter dated June 18, 2002, on behalf of your client Totes-Isotoner Corporation, you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #3087, is a man’s closed-toe, closed-heel slipper with an upper external surface area that you state is comprised by weight of 100% cotton material. The slipper also has a padded insole and a molded rubber/plastic outer sole with a textile-walking surface, which you state, accounts for 67% of the external surface area in contact with the ground.

Note 4 (b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states that the constituent material of the outer sole shall be taken to 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.

Visual examination of the outer sole indicates that it is composed of unit-molded rubber to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outer sole to be predominantly of textile material.

The applicable subheading for the men’s slippers Style #3087, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which there is a line of demarcation between the sole and the upper, and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (lining, accessories and reinforcements not included). The rate of duty will be 7.5% ad valorem.

We also note that the submitted slippers are not marked with the country of origin. Therefore, if imported as is, the footwear submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R 134.11 which states “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.”

We are returning your sample as 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 646-733-3042.


Robert B. Swierupski

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