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NY K80776

December 11, 2003
CLA-2-64: RR: NC: SP: 247 K80776


TARIFF NO.: 6405.20.90

Ms. Mary Berry
Elan-Polo, Incorporated
630 Melrose Avenue
Nashville, TN 37211-2161

RE: The tariff classification of footwear from China.

Dear Ms. Berry:

In your letter dated November 26, 2003, you requested a tariff classification ruling.

The submitted half pair sample, identified as Pattern “Molly,” is a closed-toe, open-heel, indoor house slipper that does not cover the ankle. The slipper has a textile material upper, a textile-faced foam rubber padded insole and a sewn on molded rubber/plastic & textile material 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.

The outsole of this house slipper consists of a unit-molded rubber/plastic that is almost entirely covered with a textile fabric permanently adhered to the external surface that will contact the ground. The purpose of the textile material on the surface of the rubber/plastic outsole is not explained. Due to the fact that this type of footwear is inappropriate for outdoor use, this office will consider textile material, which accounts for almost all of the surface area in contact with the ground to be a plausible soling material for this exclusively indoor use slipper-shoe.

The applicable subheading for Pattern “Molly,” 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.

We are returning the 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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