CLA-2:CO:R:C:G 087619 SR
Ms. Laura Dakin
Dakin, Inc.
7000 Marina Blvd.
Brisbane, CA 94005
RE: Garfield and Odie slippers with traction dots
Dear Ms. Fumagalli:
This is in reference to your letter dated April 13, 1990,
requesting tariff classification of slippers under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Samples produced in China were provided.
FACTS:
The merchandise at issue consists of two styles of women's
plush textile slippers. Importer's style number 84-2160
resembles the character "Garfield;" style number 84-1520
resembles the character "Odie." Both styles have an
acrylic/nylon textile upper and polyfiber fill stuffing. The
eyes and nose of the characters are made of plastic that is glued
to the slipper. The outer soles are made up textile material
with plastic (PVC) tractions dots. The dots on the soles measure
1/8 inch in diameter, spaced 2/9 inches apart (on center) from
side to side, 1/5 inch on the diagonal and less than 1/32 of an
inch thick. The importer states that the weight of the
rubber/plastic components accounts for more than 10 percent of
the weight of the entire shoe for style number 84-2160; and less
than 10 percent of the weight of style number 84-1520.
-2-
ISSUE:
Whether the surface of the outer sole is considered to be
textile or rubber/plastic.
LAW AND ANALYSIS:
Classification of goods in chapter 64, HTSUSA, which
provides for footwear, is determined by the materials of the
outer soles and uppers. 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.
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.
Because the sole of this slipper is made up of both plastic
and textile, it must be determined which of these components has
the most contact with the ground. The dots are slightly raised
to prevent the textile from touching the ground to protect the
textile and to provide traction to the wearer. Because this
slipper has a soft sole it is more likely that the textile will
touch the ground. This will also depend on the ground surface
and the weight of the wearer. However, on this slipper the dots
are small and widely spaced; and the sole is soft and thickly
padded so there is a lot more textile than plastic that touches
the ground.
HOLDING:
The merchandise at issue is classifiable under subheading
6405.20.9015, HTSUSA, as other footwear, with uppers of textile
materials, other, house slippers. The rate of duty is 12.5
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division