CLA-2-64:RR:NC:TA:347 G87477
TARIFF NO. 6405.20.30
Ms. Stephanie A. Goldfischer
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
245 Park Avenue
New York, NY 10167-3397
RE: The tariff classification of footwear made in China.
Dear Ms. Goldfischer:
In your letter dated February 23, 2001 you requested a classification ruling on behalf of your client, E.S. Originals, Inc. for a ladies slipper. You have submitted a sample of style no. Y2841-0 which, you believe has an external surface area of the upper and outer sole of textile material.
Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HS), states that the constituent material of the outer sole shall 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.
You describe style no. Y2841-0 as a woman’s slipper with a closed toe and open heel. The upper is made of cotton chenille and is adorned with a flower attached by one rivet. The outer sole is composed of a unit-molded rubber sole to which textile fabric has been adhered to the external surface in contact with the ground. The purpose of the textile material on the surface of these rubber soles is not explained. This type of outer sole is inappropriate for outdoor wear. However, we feel that the textile material, which you state 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 style no. Y2841-0 has an outer sole with an external surface area predominantly of textile material.
The applicable subheading for style Y2841-0 will be 6405.20.30, Harmonized Tariff Schedule of the United States, (HTS) which provides for other footwear with uppers of textile material, having uppers of vegetable fibers and outer soles of other than rubber, plastics leather or composition leather, other, The rate of duty will be 7.5 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.
Sincerely,
Robert Swierupski
Director,
National Commodity
Specialist Division