United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L82725 - NY L82772 > NY L82740

Previous Ruling Next Ruling
NY L82740

March 14, 2005

CLA-2-64:RR:NC:SP:247 L82740


TARIFF NO.: 6405.20.90

Mr. John M. Peterson
Neville Peterson LLP
17 State Street – 19th Floor
New York, NY 10004

RE: The tariff classification of footwear from China or the Dominican Republic.

Dear Mr. Peterson:

In your letter dated February 28, 2005, on behalf of your client Totes-Isotoner Corporation, you requested a tariff classification ruling.

The submitted half pair sample, identified as “Style #3482M Flower Power Pillowedge,” is a closed-toe, open-heel house slipper with an upper external surface area of textile material that you state is of a man-made fiber suede-like textile material. The slipper also has a decorative textile flower sewn-on at the instep, a plastic padded, textile faced insole and a molded rubber/plastic outer sole to which a layer of cotton 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 a unit-molded rubber/plastic 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 this cotton fabric “sheeting” completely covers the outer sole, except in places where the sole has been molded to have a slightly raised pattern of rubber/plastic traction “chevron” lines and also as letters for an “Isotoner” logo along with several “size” markings. The raised rubber/plastic chevron-like traction lines are in rows and are spaced about 3-4 millimeters apart on the outer sole surface. You state that even with these raised patterns of rubber/plastics areas on the sole included, more than 50% of the surface area of the sole in contact with the ground still consists of this layer of 100% cotton woven sheeting textile material. Based on our visual examination and on your stated measurements, this office has determined that the constituent material of the outer sole on this indoor slipper is textile.

The applicable subheading for this indoor slipper, identified as Style #3482M Flower Power Pillowedge, will be 6405.20.90, 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 the upper, by weight, predominately consists of other than vegetable fibers or wool (linings, accessories or reinforcements not included); and in which there is a line of demarcation between the sole and the upper. The general rate of duty will be 12.5% 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

Previous Ruling Next Ruling

See also: