CLA-2 CO:R:C:G 087336 NLP
Fermin Cuza
Mattel, Inc.
Customs Administration
P.O. Box 326
Hawthorne, CA 90250-0326
RE: Disney Mickey Footlights Slippers
Dear Sir:
This is in response to your letter of May 4, 1990 requesting
a tariff classification for Disney Mickey Footlights Slippers,
item numbers 9105 and 2407, under the Harmonized Tariff Schedule
of the United States (HTSUSA). A sample was submitted for our
examination.
FACTS:
The Disney Mickey Footlights are children's slippers
designed as a cartoon automobile with headlights. The headlights
are activated by a pressure switch which is located in the toe of
the slipper, with two AA penlight batteries contained in a
separate plastic housing. The door to the battery compartment is
recessed and does not come into contact with the floor.
The uppers of the slippers are made of polyester textile
with a brushed tricot lining. The uppers are stuffed with a
combination of polyester fibers, rubber foam and polyester foam.
The uppers also contain a three dimensional vinyl figure of
Mickey Mouse behind a steering wheel. The soles of the slippers
are constructed of cotton twill with PVC, non-skid traction dots
in the shape of Mickey Mouse's face, which measure approximately
1/4 of an inch in diameter and are spaced approximately an inch
apart.
ISSUES:
Are the Disney Mickey Footlights toys of Chapter 95, HTSUSA,
or footwear of Chapter 64, HTSUSA?
If the Disney Mickey Footlights are classifiable as footwear
in Chapter 64, HTSUSA, whether the outer soles of the footwear
are of textile or rubber/plastic?
LAW AND ANALYSIS:
The General Rules of Interpretation 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.
Chapter 95, HTSUSA, covers toys of all kinds whether
designed for the amusement of children or adults. We consider
toy footwear in Chapter 95, HTSUSA, to be doll's shoes, dress up
shoes and items which would not be useful or saleable if the
amusing and playful additions were not present. The Disney
Mickey Footlights are not doll or dress up shoes and are usable
and saleable without the figure of Mickey Mouse and the
headlights.
Furthermore, the instant merchandise is not chiefly used for
the amusement of children or adults and any amusement derived
from the Mickey Mouse configuration is incidental to the
product's primary function, which is to serve as footwear. The
Disney Footlights are functional slippers with a toy design
feature. As a result, the Disney Mickey Footlights are not
classifiable in Chapter 95, HTSUSA, and are properly classifiable
as footwear in Chapter 64, HTSUSA.
The next issue to be determined is whether the Disney Mickey
Footlights have textile or plastic outer soles. Note 4(b) to
Chapter 64, HTSUSA, states the following:
(b) 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 the plastic Mickey Mouse faces on the
outer sole to be excludable as accessories or reinforcements
since they do not resemble the exemplars in Note 4(b) to Chapter
64, HTSUSA. Therefore, the Mickey Mouse faces are part of the
material of the outer soles and they must be considered in
determining the composition of the outer sole.
Various factors are considered in determining the material
of the outer sole, for example the rigidity or flexibility of a
sole, the ground surface, the weight of the wearer and the size,
shape and placement of the traction dots on the sole. In the
instant case, since the sole of the slipper is soft and flexible
and the Mickey Mouse faces are spaced far apart, the textile
material will be the material having the greatest contact with
the ground. Thus, the instant merchandise is classifiable in
Heading 6405, HTSUSA.
HOLDING:
The Disney Mickey Footlights are classifiable in subheading
6405.20.90, which provides for footwear, in which the outer
sole's external surface is predominately other than rubber,
plastics, leather, or composition leather; with upper's of
textile materials, other. The rate of duty is 12.5 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division