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NY J84917

June 3, 2003

CLA-2-64: RR: NC: TA: 347 J84917


TARIFF NO.: 6405.20.90

Ms. Alice Liu
ATICO International USA, Inc.
501 South Andrews Ave.
FT.Lauderdale, FL 33301

RE: The tariff classification of footwear from China.

Dear Ms.Liu:

In your letter dated April 30, 2003, you requested a tariff classification ruling. The three submitted half-pair samples are described as follows:

Item # C20F0149 is a woman’s closed-toe, closed-heel slipper sock with an upper external surface area that is, as you state, comprised of both knitted textile material and a 1-inch wide suede-like textile band encircling the lower perimeter of the footwear. The slipper sock also has a foam-padded insole and a stitched-on unit molded rubber/plastic and textile coated thermoplastic rubber (TPR) outsole.

Item # C20F0169 is a woman’s closed-toe, closed-heel, indoor slipper-type shoe that covers the ankle. The slipper has, as you state, a man-made textile fleece-like upper, an approximately 6 ½-inch long front zipper closure, a foam- padded insole and a stitched-on unit molded rubber/plastic and textile coated TPR outsole.

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 outsoles indicates that they are 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 Style # C20F0149 and Style # C20F0169, will be 6405.20.90, 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 the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on slipper sock that has a textile upper and suede outsole (Item # C20G0042). Your request for a classification ruling should include the following:

A percentage breakdown of component materials by weight for the textile upper, suede outsole slipper socks. We suggest a laboratory analysis to provide accurate percentages of all component materials present.

When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

We are returning the samples 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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