CLA-2-64:RR:NC:TA:347 G89145
Ms. Katherine McMahon
The Camelot Company
9865 West Leland Ave.
Schiller Park, IL 60176
RE: The tariff classification of footwear and parts of footwear from China.
Dear Ms. McMahon:
In your letter dated April 6, 2001, on behalf of your client American Hotel Register, you requested a tariff classification ruling.
You have submitted five samples, which as you describe, are three different pairs of ready to wear house slippers that come complete with textile uppers and permanently stitched-on outer soles, and two other samples that can best be described as incomplete textile slipper uppers with completely closed bottoms that have been formed to their finished shapes, but do not as yet have their actual outer soles attached. The final sample is a pair of flat rubber and/or plastic outer soles, which are specially designed for and are intended to be attached onto the bottoms of the two “formed (slipper) uppers” by means of a hook-and-loop mounting method. With these outer soles attached, the two slipper uppers would also be considered classifiable as finished footwear, complete with outer soles of rubber/plastics that will contact the ground. These items, you state, will be sold to various hotel chains for use by the hotel’s guests. If imported separately, the outer soles and the slipper uppers will be classified separately under their respective tariff subheadings. However, if imported together in the same shipment, the outer soles with the slipper uppers would constitute complete slippers with textile uppers and rubber/plastic outer soles, entered assembled or disassembled, finished or not, but otherwise complete and would be so classified under a single footwear subheading. We will presume, for the purpose of this ruling, that the soles and the formed slipper uppers will be entered separately and so, we will provide the tariff classification subheadings that will therefore be applicable.
The six submitted samples are described as follows:
(A) Item #55U-BLJ-007 - A closed-toe, open-back house slipper with what you state is a cotton terry cloth textile upper. The slipper also has a soft ¾-inch thick foam plastic midsole and a textile outer sole that is covered with an evenly spaced pattern of small, 1/32-inch thick, rubber/plastic traction dots. 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.
B. Item #55U-BLJ-40E – A closed-toe, open-heel house slipper with a terry cloth fabric textile upper, a foam plastic padded textile footbed insole and a sewn-on rubber/plastic outer sole.
C. Item #55U-BLJ-10B – An open-toe, open-heel house slipper with a terry cloth fabric textile upper, a foam plastic padded textile faced footbed and a sewn-on rubber/plastic outer sole.
D. Item #55U-BLJ-002TB – A formed slipper upper with a sewn-on fully closed bottom that already has the finished shape of the completed slipper, but does not yet have an actual outer sole intended to come in contact with the ground when the slipper is worn. The external surface area of the upper of this incomplete slipper is comprised of a fibrous non-woven fabric material, which you call paper but which we consider to be a textile material. The bottom of this “formed upper”, which is like a foot shaped insole, consists of a thin plastic sheeting material padded with foam plastic, encased on top and bottom by layers of textile material and finished with a stitched on textile edging. The outer side of the insole bottom is faced with the type of fibrous textile material that allows for the attachment of an outer sole designed to stick to it by means of a hook-and-loop adhesion mounting. Since you have not provided a value, we will presume this item to be valued not over $3 per pair.
E. Item #55U-BLJ-002TA – A formed slipper upper with a sewn-on fully closed bottom that already has the finished shape of the completed slipper, but does not yet have an actual outer sole intended to contact the ground when the slipper is worn. The external surface area of this upper of this incomplete slipper is, you state, a cotton terry textile material. The bottom of this “formed upper” is also like a foot shaped insole, consisting of a thin plastic sheeting material layer padded with foam plastic, encased on top and bottom by layers of textile material and finished with a stitched on textile edging. The outer side of the insole bottom is faced with the type of fibrous textile material that allows for the attachment of an outer sole designed to stick to it by means of a hook-and-loop adhesion mounting. Since you have not provided a value, we will presume this item to be valued not over $3 per pair.
F. Item #55U-BLJ-002B- A pair of rubber/plastic outer soles finished with a top surface layer of plastic hooks and loops, which allow these outer soles to adhere to the undersides of the fibrous textile fabric insole bottoms on a specially designed line of interchangeable styles of formed house slipper uppers.
The applicable subheading for the two house slippers (complete with outer soles) identified as Item #55U-BLJ-40E and Item #55U-BLJ-10B, will be 6404.19.3515, 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 has open toes or open heels; 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 unisex style slipper, identified as Item #55U-BLJ-007 (which you state has a cotton fiber upper) will be 6405.20.3060, 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 largest fabric of the upper consists, by weight, predominately of vegetable fibers such as cotton or flax (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 7.5% ad valorem.
The applicable subheading for the two slipper uppers (without outer soles) identified as Item #55U-BLJ-002TB and Item #55U-BLJ2TA, will be 6406.10.2500, HTS, which provides for parts of footwear which are “formed uppers,” in which the external surface of the upper (not including the insole, accessories or reinforcements) is predominately textile material, and which is valued, we presume, at or under $3.00 per pair. The rate of duty will be 33.6% ad valorem.
The applicable subheading for the pair of rubber/plastic outer soles, identified by you as Item #55U-BLJ-002B and wrapped in a sealed cellophane bag marked “Made in China” will be 6406.20.0000, HTS, which provides for footwear outer soles or heels which would be in contact with the ground in use, and which are of rubber or plastics. The rate of duty is 2.7% 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