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NY J85792

June 30, 2003

CLA-2-64: RR: NC: TA: 347 J85792


TARIFF NO.: 6404.19.35

Ms. Suzanne McDuell
Chesta Company, Inc.
93 West Columbus Street
Pickerington, OH 43147

RE: The tariff classification of footwear from China.

Dear Ms. McDuell:

In your letter dated June 06, 2003, you requested a tariff classification ruling.

The submitted half pair sample, identified as Item # TCJ-8342A/B, is a child’s closed-toe, closed-heel slipper that covers the ankle. The slipper has, as you state, a “Chenille” textile material upper that features a stitched on textile “Bear Face” at the front of the toe, an approximate 1 ¾-inch high encircling knit textile sock collar and a flat Thermal Plastic Rubber (TPR) and a fleece-like textile material outsole. Although you have not provided any actual external surface area percentage measurements for the rubber/plastic and textile materials that comprise the outsole, you state that that the slipper should be classified under subheading 6405.20.90 of the Harmonized Tariff Schedule of the United States (HTSUS).

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 flat outsole of the slipper indicates that it is composed of unit-molded TPR that has stitched textile material encircling substantial TPR sections over the forefoot and heel areas of the external surface in contact with the ground. This office regards the constituent material of the outsole to be predominantly of rubber/plastic.

The applicable subheading for Item # TCJ-8342A/B, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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