CLA-2-64:RR:NC:TP:347 G89205
Mr. Rob Storey
Expeditors International of Washington, Inc.
5395 Distriplex Farms Drive
Memphis, TN 38141
RE: The tariff classification of textile footwear from China.
Dear Mr. Storey:
In your letter dated April 6, 2001, written on behalf of your client, Fred’s Inc., you requested a tariff classification ruling for four styles of what you state are slippers that will consist of textile uppers and soles of either rubber/plastics or textile material.
Style #13019B “Zebra Patterned,” is a slip-on shoe with open toes and open heels, featuring a textile upper and a rubber/plastics outer sole.
The applicable subheading for style #13019B “Zebra Patterned” 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, footwear with open toes or open heels; footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, footwear which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem.
Style #13014 “Cheetah Patterned” and style #13010 “Aqua Blue,” are slip-on shoes with closed toes and open heels, textile uppers and outer soles made up of molded rubber/plastics that feature a thin layer of textile material covering the bottom. Style #00001 “Solid Black” is a slip-on shoe with a closed toe and heel, a textile upper and an outer sole also made up of molded rubber/plastics that features a thin layer of textile material covering the bottom.
Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), 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.
The outer soles of these shoes are composed of unit-molded rubber to which textile fabric has been adhered to the external surface in contact with the ground. The purpose of the textile material on the surfaces of the rubber soles is not explained. Due to the fact that this type of footwear is inappropriate for outdoor wear we feel that the textile material, which accounts for the greatest surface area in contact with the ground when in use, is plausible soling material for footwear of this type, (i.e. for indoor use exclusively). In this regard, we agree that these shoes have outer soles with external surface areas predominantly of textile material.
The applicable subheading for style #13014 “Cheetah Patterned,” style #13010 “Aqua Blue” and style #00001 “Solid Black” 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, other. 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