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NY K84092

March 29, 2004
CLA-2-64:RR:NC:SP:247 K84092


TARIFF NO.: 6405.20.30

Ms. Maria E. Celis
Neville Peterson LLP
80 Broad Street - 34th Floor
New York, NY 10004

RE: The tariff classification of footwear from China

Dear Ms. Celis:

In your letter dated March 10, 2004, on behalf of your client Totes-Isotoner Corporation, you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #F04-94223, the “Herringbone Terry Tugboot” slipper, is a children’s closed-toe, closed-heel house slipper with an upper external surface area of woven textile material that you state is comprised (we presume by weight) of 80% cotton vegetable fiber and 20% polyester. The slipper also has a foam plastic padded insole and a molded rubber/plastic cupsole bottom to which a layer of textile fabric material has been permanently adhered to the outer surface.

Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTS) 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 sole of this slipper, which you state is intended exclusively for indoor use, indicates that it consists of unit-molded rubber/plastics to which a thin textile fabric has been permanently adhered to the external surface area in contact with the ground. You state in your letter that more than 50% (approximately 70%) of the surface area of the sole in contact with the ground consists of this cotton textile sheeting material. Based on our visual examination and on your measurements, this office has determined that the constituent material of the outer sole in contact with the ground on this indoor slipper is of textile.

Therefore, the applicable subheading for this house slipper, Style #F04-94223, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather; 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 (linings not included). The rate of duty will be 7.5% ad valorem.

We are returning the sample as you 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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