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NY L89688

January 13, 2006

CLA-2-64:RR:NC:SP:247 L89688


TARIFF NO.: 6405.20.90

Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1372 Broadway - 2nd Floor
New York, NY 10018

RE: The tariff classification of footwear from China

Dear Ms. Whitley:

In your letter dated December 29, 2005, on behalf of V&H Fashion Ltd., you requested a tariff classification ruling for three half pair samples of women’s house slippers.

Style #5100703 and Style # WGRS-044 are both women’s close-toe, open-heel house slippers with an upper external surface area of, as you state, man-made polyester textile materials. Style #WGRS-044 has a plush textile material upper with the same fuzzy textile material used as the lining and for the underfoot facing of the ¾-inch foam padded insole. Style #5100703 has a velour type textile material upper external surface that features a plastic appliqué of a pink poodle at the instep. Both these slippers also have molded rubber/plastic outer soles 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 soles of these two slippers, which you state are exclusively for indoor use, indicates that the soles consist of a unit-molded rubber/plastic to which a textile material has been permanently embedded or adhered to the external surface area in contact with the ground. Based on visual examination, the constituent material of the outer sole on both these indoor slippers is textile.

Style #SL0870-873 is a women’s open-toe, open-heel house slipper with a polyester textile material external surface area upper consisting of a “V” configured tubular strap and a textile toe-thong. This slipper also has a foam plastic padded, textile faced midsole and a separately sewn-on, textile material outer sole with many small rubber/plastic traction dots spaced about 5/8-inch apart. The material of the outer sole that mostly contacts the ground on this indoor use slipper is textile.

The applicable subheading for these three slippers, intended exclusively for indoor use and identified as Style #’s 5100703, WGRS-044 and SL0870-873, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), 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 fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

We note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the slippers will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the slippers will be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.”

We are returning the samples 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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