CLA-2 CO:R:C:G 086030 NLP
John B. Pellegrini, Esq.
Ross & Hardies
529 Fifth Avenue
New York, N.Y. 10017
RE: Slippers
Dear Mr. Pellegrini:
This is in response to your letter of November 21, 1989,
requesting a reconsideration of Headquarters Ruling Letter (HRL)
085182, dated October 23, 1989. A sample was submitted for our
examination.
FACTS:
HRL 085182 dealt with the classification of a woman's
slipper with an upper of man-made fibers, an elasticized topline
strip, a two piece uncoated leather sole and a sponge
rubber/plastic midsole. This ruling classified the slipper in
subheading 6404.20.6060, HTSUSA, which provides for footwear with
outer soles of leather and uppers of textile materials, other.
The rate of duty is 37.5 percent ad valorem.
It is your position that the elasticized topline strip in
the sample slipper should be considered a textile material and,
therefore, its rubber threads should not be separated out when
determining the weight of the rubber and plastic components of
the slipper. As a result, the weight of the rubber and plastic
components of the slipper would be less than 10 percent and the
slipper would not be classifiable in subheading 6404.20.6060,
HTSUSA, but in subheading 6404.20.20, HTSUSA, which provides for
footwear with outer soles of leather or composition leather and
uppers of textile materials: Not over 50 percent by weight of
rubber or plastics and not over 50 percent by weight of textile
materials and rubber or plastics with at least 10 percent by
weight being rubber or plastics: valued not over $2.50/pair.
ISSUE:
Is the elasticized topline strip of the instant slipper a
textile material or a combination of rubber and textile?
-2-
LAW AND ANALYSIS:
HRL 082614, dated October 17, 1988, interpreted the language
of subheading 6404.20.20/40, HTSUSA, which provides for footwear
with outer soles of leather or composition leather and uppers of
textile materials: Not over 50 percent by weight of rubber or
plastics and not over 50 percent by weight of textile materials
and rubber or plastics with at least 10 percent by weight being
rubber or plastics: valued not over $2.50/pair. The ruling held
that these subheadings are limited to footwear with fabric
uppers and leather or composition leather soles which are under
10 percent by weight of rubber and plastics or not over 50
percent by weight of textile materials, rubber and plastics.
Therefore, in order for the instant slipper to be classified in
subheading 6404.20.20, HTSUSA, its rubber and plastic components
must comprise less than 10 percent of the total weight of the
slipper.
The instant slipper was sent to the New York Customs
Laboratory for a determination of the weights of its constituent
components. Lab report no. 2-89-10780-001, dated March 20, 1989,
found that the slipper's rubber and plastic components weighed
3.1233 grams, comprising 10.7 percent of the slipper's weight.
Of the 3.1233 grams, 0.3233 grams were attributed to the rubber
threads in the elasticized topline strip. Therefore, if the
rubber threads are not counted in determining the weight of the
rubber and plastic in the slipper, the weight of the rubber and
plastic components of the slipper would be reduced to 2.8 grams,
or approximately 9.6 percent of the weight of the slipper, and
the slipper would be classifiable in subheading 6404.20.20,
HTSUSA.
In order to determine whether the rubber threads in the
elasticized topline strip should or should not be included in
determining the weight of the slipper's rubber and plastic
components, we need to address the issue of whether the
elasticized topline strip is a textile material or a rubber and
textile combination. If we find that the elasticized topline
strip is considered to be a textile material, the rubber threads
in the strip will not be included in determining the weight of
the rubber and plastic components of the slipper.
Explanatory Note F to Chapter 64, HTSUSA, provides that
"[s]ubject to the provisions of (E) above, for the purpose of
this Chapter the expression 'textile materials' covers fibres,
yarns, fabrics, felts, nonwovens, twine, cordage, ropes, cables,
etc., of Chapters 50 to 60." Moreover, Section XI, (which covers
Chapters 50-63) Note 10 states that "Elastic products consisting
of textile materials combined with rubber threads are classified
in this section." In addition, Explanatory Note III to Section
-3-
XI, provides that:
Rubber thread and cord, textile covered, are included in
heading 56.04.
Other textile products combined with rubber threads are
classified, in particular, in Chapters 50 to 55, 58 or 60 to
63, as the case may be.
According to the above Legal and Explanatory notes, the
elasticized topline strip would be classified in subheading
5604.10.00, HTSUSA, which provides for rubber thread and cord,
textile covered. As a material covered in Chapter 54, HTSUSA,
the elasticized topline strip would be considered a "textile
material" for the purposes of Chapter 64, HTSUSA. As a result,
there is no need to separate out the rubber threads from the
textile materials in the elasticized topline strip when
determining the weight of the rubber and plastic components of
the instant slipper. Thus, the weight of the rubber and plastic
components in the instant slipper is 2.8 grams, comprising less
than 10 percent of the weight of the slipper.
HOLDING:
The instant slipper is classifiable in subheading
6404.20.20, HTSUSA, which provides for footwear with outer soles
of leather or composition leather and uppers of textile
materials: Not over 50 percent by weight of rubber or plastics
and not over 50 percent by weight of textile materials and rubber
or plastics with at least 10 percent by weight being rubber or
plastics: valued not over $2.50/pair. The rate of duty is 15
percent ad valorem.
Pursuant to Section 177.9(d) of the Customs Regulations (19
CFR 177.9(d)), HRL 085182 is hereby modified.
Sincerely,
John Durant, Director
Commercial Rulings Division