CLA-2 CO:R:C:G: 086246 NLP
Area Director of Customs
New York Seaport
6 World Trade Center
New York, N.Y. 10048
RE: Internal Advice Request No. 65/89 concerning the tariff
classification of slippers produced in Korea
Dear Sir:
This request for Internal Advice was initiated by a letter
dated September 26, 1989, from Young S. Son, of Ducson Co., Inc.
concerning the classification of slippers with plastic traction
dots under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample was submitted for our examination.
FACTS:
The footwear at issue consists of one style of a woman's
textile slipper. The slipper has an upper of velour that is
padded with a layer of plastic foam and an insole composed of a
layer of plastic foam padding that is covered with a layer of the
same textile material as the upper. The slipper has an outer
sole of a canvas textile fabric with plastic traction dots and a
cardboard midsole filler. The dots are approximately 3/32 inch
in diameter, 1/64 inch thick on average and are spaced
approximately 1/4 inch apart. In addition, the slipper has a
thin layer of foamed rubber or plastics between the dotted
outersole and the cardboard midsole.
ISSUE:
Whether the outer sole of the slipper is of textile or
rubber and plastic for classification purposes.
LAW AND ANALYSIS:
Mr. Son, in his letter, contends that the material
comprising the outer sole of the slipper is textile as the
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instant slipper does not have raised plastic dots and the textile
has the greatest surface area in contact with the ground.
Moreover, Mr. Son disagrees with the use of Headquarters Ruling
Letter (HRL) 084713, dated August 3, 1989, as a basis to
increase the duty on the slipper because that decision was a
ruling for another slipper submitted by another importer.
HRL 084713 dealt with a slipper with a rigid sole. The whole
sole of the slipper was covered with plastic traction dots that
were approximately 1/4 inch apart from each other. That ruling
held that the plastic traction dots had the greatest external
surface area in contact with the ground and classified the
slipper as having a predominately plastic/rubber outer sole.
The slipper in the instant case is similar to the above
slipper in that both slippers have plastic traction dots that
cover the whole sole of the slipper and are 1/4 inch apart. The
only difference between the slippers is that the instant
slippers are a little less rigid because they have a thin layer
of foamed plastic between the outersole and the cardboard
midsole. As a result, the dotted areas on the sole may recede
somewhat when the slipper is worn. Therefore, since the dots
will no longer be raised some of the textile material on the
outer sole will come in contact with the ground when the slipper
is worn.
It is our opinion that, even though some of the textile
material on the instant slippers' sole will touch the ground,
the plastic comprises the constituent material of the outer sole
for classification purposes. While the rigidity of the sole is
an important factor in determining the material of the outer sole
it is not the only factor to be considered. Other factors to
consider include the ground surface, the weight of the wearer and
the size, shape and placement of the dots on the sole. Therefore,
even if both the textile and the plastic traction dots come into
contact with the ground, where the dots cover the whole sole and
are spaced close together the plastic will still have the
greatest surface area in contact with the ground.
In addition, you requested clarification of the following
sentence from HRL 084173: "Even though the slipper has a rigid
sole some of the textile may touch the ground depending on the
ground surface and the weight of the wearer." In certain cases,
even if a slipper has a rigid sole, if a heavy person was
wearing the shoe it is possible that the dots could recede
somewhat and some of the textile material would come in contact
with the ground. In this situation, as in the above case, to
determine the constituent material of the sole, you would
consider the above factors and then decide which material
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primarily touches the ground. In most cases, if the shoe has a
rigid sole and the dots are close together and cover a
substantial portion of the shoe, the plastic would be considered
the constituent material of the outer sole for classification
purposes.
HOLDING:
The instant slipper is classifiable in subheading
6404.19.3515, HTSUSA, which provides for footwear with outer
soles of rubber or plastics, and uppers of textile materials,
other, footwear with open toes or open heels, footwear of the
slip-on type, that is held to the foot without the use of laces
or buckles or other fasteners, except footwear having a foxing or
foxing-like band wholly or almost wholly of rubber or plastics
applied or molded at the sole and overlapping the upper, other,
house slippers. The rate of duty is 37.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division