CLA-2-64:RR:NC:TA:347 F87886
Ms. Louisa Fang
Fiesta International Corp.
19817 Avenida Deseo
Walnut, CA 91789
RE: The tariff classification of footwear from China
Dear Ms. Fang:
In your letter dated June 2, 2000 you requested a tariff classification ruling.
The submitted sample, identified as “Item No. 2828”, is a pair of open heel house slippers. The slipper has a man-made textile fabric upper, a plastic foam and paperboard midsole and a textile outer sole that is covered with an evenly spaced pattern of small, 1/32-inch thick rubber/plastic traction dots, spaced approximately ¼-inch apart on center. Previous rulings have already determined that these traction dots are not akin to the “spikes, bars, nails, protectors or similar attachments” enumerated in Chapter 64, note 4(b) and thus must be taken into consideration when determining the constituent material of the outer sole. The proper classification determination is therefore contingent on whether the rubber/plastic dots or the textile material on the outer sole has the greatest contact with the ground. The determinative factor, according to the most current decision issued by Customs Headquarters, is the size of the traction dots featured on the particular shoe and their placement on the outer sole. Although you have not provided any actual surface area sole measurements for this sample, based on our visual examination of the sole, we will presume that more of the textile material contacts the ground. Therefore, this slipper will be classified as having a predominately textile outer sole.
The applicable subheading for this house slipper, identified as “Item No. 2828”, will be 6405.20.9015, Harmonized Tariff Schedule of the United States (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, we presume, by weight, 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.
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