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NY K80891




December 29, 2003
CLA-2-64: RR: NC: SP: 247 K80891

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35 ; 6405.20.90

Ms. Tamara K. Bryant
Accessory Design Group
3631 W. Davis, Ste A
Dallas, TX 75211

RE: The tariff classification of footwear from China.

Dear Ms. Bryant:

In your letter dated December 05, 2003, you requested a tariff classification ruling.

The submitted three half-pair samples are described as follows:

Item # BSS-028A, is a woman’s open-toe, open-heel, slip-on indoor slipper that does not cover the ankle. The sandal has, as you state, a textile material upper that consists of an approximately 1 ½-inch wide Y-configured thong strap, the ends of which penetrate and are sewn to a flat rubber/plastic outsole.

The applicable subheading for the slipper, identified as Item # BSS-028A, 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 has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

Item # BSS-028B, is a woman’s open-toe, open-heel, slip-on indoor slipper that does not cover the ankle. The sandal has, as you state, a textile material upper that consists of an approximately 1 ½-inch wide Y-configured thong strap, the ends of which penetrate and are sewn to a flat textile fabric covered outsole.

Item # BSS-028C, is a woman’s open-toe, open-heel, slip-on indoor slipper that does not cover the ankle. The sandal has, as you state, a textile material upper that consists of an approximately 1 ½-inch wide Y-configured thong strap, the ends of which penetrate and are sewn to a flat textile fabric covered outsole that is covered with an array of widely spaced rubber/plastic applique “snowflakes.”

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 outsole having the greatest external surface area in contact with the ground is textile. The applicable subheading for the slippers identified as Item # BSS-028B and Item # BSS-028C, 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.

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.

Sincerely,

Robert B. Swierupski
Director,

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