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NY J83501

May 2, 2003

CLA-2-64: RR: NC: TA: 347 J83501


TARIFF NO.: 6405.20.30

Mr. Gillian Peirce
Polardreams International LTD.
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of footwear from China.

Dear Mr. Peirce:

In your letter dated April 23, 2003, you requested a tariff classification ruling.

The submitted half pair sample, identified as Part # 03798-00BI, is a closed-toe, open-heel slipper with an upper external surface area that you state is made of 100% cotton material, a foam-padded insole and an outer sole of textile material that is covered with an evenly spaced pattern of rubber/plastic dots. The protruding dots are rounded on the ground contact side and are approximately 2 mm in diameter and spaced approximately 2mm apart.

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. Our visual examination of the slipper indicates that the constituent material of the outer sole having the greatest external surface area in contact with the ground is textile.

The applicable subheading for Part # 03798-00BI, 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.

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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