CLA-2-64:RR:NC:TA:347 D88731
Ms. Sharon Sacks
BBC International Ltd.
1515 N. Federal Hwy., Suite 206
Boca Raton, FL 33432
RE: The tariff classification of footwear from China
Dear Ms. Sacks:
In your letter dated February 25, 1999 you requested a tariff classification ruling.
The submitted samples are two half pairs of children’s textile upper house slippers, your Stock #KLN-083-95PH and Stock #98041-F.
Stock #KLN-083-95PH (Pooh brand) has a velour type textile upper and a textile outer sole which is covered with an evenly spaced pattern of protruding rubber/plastic dots throughout its bottom surface. The slipper has a textile faced footbed insole consisting of a thin layer of soft plastic foam about 1/8-inch thick. There are also two layers of midsole material, one being a flat, rigid Texon fiber board and the other a semi-rigid plastic foam sheet which, when taken together, are about 3/16-inch thick and provide rigidity to the sole of this slipper. Due to the presence of these two rigid midsole layers, it is the rubber/plastic dots that constitute the material with the greatest surface area in contact with the ground and, therefore, rubber/plastic is the constituent material of the outer sole of this slipper.
Stock #98041-F has a synthetic fleece-like textile upper and a separately sewn-on soft textile outer sole with a widely spaced pattern of heat embossed rubber/plastic chevrons that cover well under 50% of the sole’s external surface area in contact with the ground. The constituent material of the outer sole of this slipper is therefore considered to be textile.
The applicable subheading for the slipper, Stock #KLN-083-95PH, 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 is of the slip-on type; which lacks a foxing-like band, almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.
The applicable subheading for the slipper, Stock #98041-F, will be 6405.20.90, HTS, which provides for footwear, in which the outer sole’s external surface is not predominately 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 (linings, accessories and 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.
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 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division