CLA-2 CO:R:C:G 085182 DFC
John B. Pellegrini, Esq.
Law Offices
Ross & Hardies
529 Fifth Avenue
New York, New York 10017-4608
RE: A women's slipper produced in China
Dear Mr. Pellegrini:
Your letter dated June 27, 1989, addressed to our New York
office concerning the tariff classification of a women's slipper,
has been referred to this office for a direct reply to you. A
sample was submitted for examination.
FACTS:
The sample women's slipper has an upper of man-made fibers.
It also has an elasticized topline, a two piece uncoated leather
sole, and a sponge rubber/plastic midsole. A laboratory report
reveals that the sample contains 10.7 percent by weight of
rubber/plastic and 68.1 percent by weight of fibers.
It is your opinion that the sample slipper is classifiable
under subheading 6405.20.90, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), as other footwear, with uppers
of textile materials, other, other, with duty at the rate of 12.5
percent ad valorem.
ISSUE:
Should the two piece leather outer sole which has been
stitched over the fabric bottom of the slipper be excluded as
external surface area of the sole on the grounds that it is an
"accessory or reinforcement"?
-2-
LAW AND ANALYSIS:
Legal Note 4(b) to Chapter 64, HTSUSA, provides as follows:
4. Subject to note 3 to this chapter:
(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.
You assert that the slipper has an outer sole of textile
materials because the above-cited note mandates that leather
attachments be ignored in determining the material of the outer
sole.
You cite several of our rulings regarding "accessories or
reinforcements" of uppers which could be construed as implying
that similar pieces of leather on an outer sole would be
considered as "accessories or reinforcements."
It is evident that "accessories and reinforcements" of
uppers and of outer soles are not the same. Specifically, the two
piece leather sole is the only material which will normally be in
contact with the ground and it does not even vaguely resemble the
examples set out in Note 4(b), supra. Thus, it is our position
that leather constitutes the external surface area of the outer
sole.
HOLDING:
The women's slipper is classifiable under subheading
6404.20.6060, HTSUSA, as footwear with uppers of textile
materials and outer soles of leather, other, with duty at the
rate of 37.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc James Sheridan NY Seaport
1cc Legal Reference
Cahill library/peh
085182