CLA-2-64:RR:NC:TA:347 G80654
Ms. Debbie Carchidi
Wet Seal, Inc.
26972 Burbank
Foothill Ranch, CA 92610
RE: The tariff classification of footwear from China
Dear Ms. Carchidi:
In your letter dated August 4, 2000 you requested a tariff classification ruling.
The submitted three half pair samples, identified by you as “Style Rainbow,” “Style Bunny,” and “Style Bugs,” are all open back house slippers with man-made plush textile fabric uppers and soft, 1-inch thick plastic foam midsoles and separately stitched-on outer soles.
Style “Rainbow” has a stitched-on rubber/plastic outer sole, while both style “Bunny” (complete with rabbit face and ears) and style “Bugs” (with a variety of embroidered-on bugs) have textile outer soles that are 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) of the Harmonized Tariff Schedule and so 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 the two dotted sole samples, based on our visual examination, we will presume that for both, more of the textile material contacts the ground. Therefore, both these slippers will be classified as having predominately textile outer soles.
The applicable subheading for the house slipper, “Style Rainbow”, 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 two house slippers, identified as “Style Bunny” and “Style Bugs,” will be 6405.20.9015, 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.
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