CLA-2:CO:R:C:G 085585 SR
Ms. Laura Fumagalli
Dakin, Inc.
7000 Marina Blvd.
Brisbane, CA 94005
RE: Child's slipper
Dear Ms. Fumagalli:
This is in reference to your letter dated August 17, 1989,
requesting the tariff classification of a child's slipper under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample produced in Korea was submitted.
FACTS:
The merchandise at issue is a child's textile bear slipper.
The bear is wearing a textile Chicago Bears helmet. The
information provided by the inquirer states that the slipper
consists of an upper of 100% nylon tricot (helmet portion), 100%
acrylic (plush portion), and an outer sole of 100% polyester
tricot with P.V.C. non-slip dots and polyurethane foam
cushioning. The plastic dots on the sole are 1/8 inch in
diameter and less than 1/32 inch thick.
ISSUE:
Whether the outer sole is of textiles or rubber and plastic
for classification purposes.
LAW AND ANALYSIS:
Classification of goods in chapter 64, HTSUSA, which
provides for footwear, is determined by the materials of the
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outer soles and uppers. Note 4(b) to chapter 64, HTSUSA, 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. Because the plastic dots are not accessories or
reinforcements, they will not be excluded by note 4(b) to chapter
64, HTSUSA. Therefore, the outer sole is made up of both the
textile and the plastic dots. The dots are raised to prevent the
textile from touching the ground to protect the textile and to
provide traction to the wearer. Because the slipper has a non-
rigid textile sole and a lot of textile surface area between the
dots, it is the textile that has the most contact with the
ground.
HOLDING:
The merchandise at issue is classifiable under subheading
6405.20.90, HTSUSA, as footwear in which the soles' external
surface is predominately other than rubber, plastic, leather or
composition leather; with uppers of textile material, other. The
rate of duty is 12.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference