CLA-2 CO:R:C:M 088962 NLP
Mr. Michael Caldera
H.Z. Bernstein Co., Inc.
One World Trade Center
Suite 1973
New York, NY 10048
RE: Slippers with outer soles made of textile fabric which
are covered with plastic/rubber traction dots; Heading 6405
Dear Mr. Caldera:
This is in response to your letter dated February 27, 1991,
requesting a tariff classification under the Harmonized Tariff
Schedule of the United Stated Annotated (HTSUSA) for slippers
with traction dots. The sample submitted for our examination was
used in laboratory tests. We have retained the slipper for
comparison purposes and will return it to you at a later date if
you desire.
FACTS:
The subject merchandise is a women's textile slipper. The
slipper's upper is in the shape of a duck and is composed of a
man-made textile with polyfiber fill stuffing. In addition, two
hard plastic eyes are attached to the duck's head. The outer
sole is soft and fully flexible. It is composed of a twill woven
fabric with an alternate dot pattern of a plastic or rubber
material evenly distributed over the entire surface. The dots
measure 3 millimeters in diameter and each dot is 2 millimeters
from each other dot, measured from edge to edge. The slipper
will be made in China.
ISSUE:
Whether the surface of the outer sole is composed of textile
or rubber/plastic for tariff purposes?
LAW AND ANALYSIS:
Classification of goods in chapter 64, HTSUSA, which
provides for footwear, is determined by the materials of the
upper and the outer soles. Note 4(b) to chapter 64, HTSUSA,
states that "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 rubber/plastic
traction dots to be excludable as accessories or reinforcements
since they do not resemble the given exemplars in Note 4(b).
Therefore, the traction dots are part of the material of the
outer sole and they must be considered in determining the
composition of the outer sole.
If the textile material is deemed to be the constituent
material of the slipper's outer sole, the slipper would be
classifiable in subheading 6405.20, HTSUSA, which provides for
other footwear, with uppers of textile materials. If the
rubber/plastic traction dots are the constituent material of the
outer sole, the slipper would be classifiable in subheading
6404.19, HTSUSA, which provides for footwear with outer soles of
rubber or plastic and uppers of textile materials, other.
A laboratory analysis of the sample slipper reveals that the
rubber/plastic dots cover 25 percent of the external surface area
of the sole, while the textile portion covers 75 percent of the
sole's external surface area. This information of itself is not
conclusive that more textile than rubber/plastic would be in
contact with the ground when the slipper is in use. However, it
is our observation that the textile sole is soft and flexible.
Therefore, under the weight of the wearer, the rubber/plastic
dots would not prevent the textile material in its totality from
being in contact with the ground. Thus, it is our opinion that
the textile would be the material with the greatest degree of
contact with the ground and the slipper should be classifiable in
subheading 6405.20.90, HTSUSA.
HOLDING:
The slippers are classified in subheading 6405.20.90,
HTSUSA, which provides for other footwear, with uppers of textile
materials, other. The rate of duty is 12.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division