CLA-2-64:S:N:N8:346 805026
Mr.John H. Qualey
Rogers & Brown Inc.
PO Box 20160
Charleston, SC 29413-0160
RE: The tariff classification of two children's slippers from
China.
Dear Mr Qualey:
In your letter dated December 7, 1994, on behalf of the Franco
Manufacturing Company, you requested a tariff classification
ruling.
The submitted samples are two half pairs of children's
slippers, which you have marked as "Item #1" and "Item #2".
"Item #1" slipper has a cotton terry cloth upper with an open
heel and a separately sewn-on soft textile outer sole that has
rubber/plastic "traction dots" symmetrically spaced on its bottom
surface.
Based on our measurements, the rubber/plastic traction dots
are about 1/32 inch thick, 1/16 inch in diameter and are spaced
diagonally about 3/16 inches apart on center. Previous
Headquarters rulings have held that soft outer soles of textile
materials with rubber/plastic traction dots of this thickness and
these spacing configurations will have more of the textile material
than the rubber/plastic contacting the ground. The constituent
material of the outer sole for this sample shoe is therefore
considered to be textile.
The second slipper, identified as "Item #2", differs little in
construction from slipper "Item #1". It has a flat woven cotton
upper instead of a terry cloth one, but otherwise, the two slippers
are of similar design and shape. We note that the textile outer
sole of slipper #2 does not have any rubber/plastic traction dots.
Your letter does state that its "flat woven cotton sole" will "also
... feature PVC traction". By telephone, you have confirmed for us
that when imported, the sole of "Item #2" will also have the same
sized rubber/plastic traction dots, with the identical spacing
configuration that we have measured and described for "Item #1".
The applicable subheading for both these slippers will be
6405.20.30, Harmonized Tariff Schedule of the United States (HTS),
which provides for footwear, in which the outer sole's external
surface is predominately other than rubber, plastic, leather or
composition leather; in which the upper's external surface is
predominately textile materials; in which there is a line of
demarcation between the sole and the upper; and in which the upper,
by weight, predominately consists of vegetable fibers such as
cotton or flax (linings, accessories and reinforcements not
included). The rate of duty will be 7.5 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport