CLA-2 CO:R:C:G HQ 085659 WAW
Edward B. Ackerman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004
RE: Classification of children's bunny slippers
Dear Mr. Ackerman:
This is in response to your letter dated August 31, 1989, on
behalf of Avon Products, Inc., requesting a tariff classification
of "children's bunny slippers" under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). A sample was
submitted with your request.
FACTS:
The subject merchandise is a children's textile bunny rabbit
slipper. The slipper's upper, comprising the body, tail and
outer ears of the rabbit, is composed of 100% plush nylon. The
inner lining and sole of the slipper are composed of a woven
fabric of 65% polyester and 35% cotton. The slippers are
completely stuffed with polyfiber fill. In addition, two hard
plastic eyes are stuck into the upper and stitched onto the
surface of the upper is the shape of a nose and mouth of a
rabbit. The outer sole is fully flexible and is comprised of
100% polyester fabric. There are vinyl traction dots attached to
the outer surface of the slipper. Each traction dot is slightly
raised and is approximately 3/32 inch in diameter and
approximately 1/32 inch thick. The slipper will be imported from
the People's Republic of China.
ISSUE:
Whether the outer sole is composed of textile or rubber and
plastic for tariff purposes?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
Classification of goods in Chapter 64, HTSUSA, which
provides for footwear, is determined by the material that
comprises the outer sole and the upper. Note 4(b) to Chapter 64,
HTSUSA, states "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." Customs does not consider these plastic traction
dots to be excludable as accessories or reinforcements since they
do not resemble the given examples in Note 4(b). Thus, we
consider the traction dots as part of the material of the outer
sole and must be considered in determining the composition of the
sole.
Based on prior rulings, it is Customs position that the
surface of the outer sole of a slipper with traction dots is
determined by the flexibility of the sole. For instance, in HRL
084713, dated August 3, 1989, Customs ruled that where the outer
sole of the slipper is rigid and not flexible, the raised
traction dots have the greatest external surface area in contact
with the ground. However, in HRL 081150, dated November 5, 1987,
Customs ruled, in a similar case, that where the outer sole of a
slipper is flexible, the textile material and not the traction
dots has the greatest external surface area.
In the instant case, since the outer sole of the slipper is
flexible, it is apparent that the textile portion will come into
full contact with the ground under the weight of the child. This
is especially true since the traction dots in the case at issue
are even smaller than the dots on the slippers in HRL 081150.
Thus, it is the textile and not the nylon traction dots which
comprises the constituent material of the outer sole for
classification purposes, and the slipper is properly
classifiable, in accordance with HRL 081150, under subheading
6405.20.9090, HTSUSA.
HOLDING:
The merchandise at issue is classifiable under subheading
6405.20.9090, HTSUSA, which provides for footwear, in which the
soles' external surface is predominately other than rubber,
plastic, leather or composition leather; in which the upper's
external surface is predominately of textile material; in which
the upper, by weight, predominately consists of fiber other than
vegetable fiber or wool; and which has a line of demarcation
between the sole and the upper. The applicable rate of duty is
12.5% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division