CLA-2:CO:R:C:G 086085 SR
Young S. Son
Ducson Co., Inc.
350 5th Ave., Suite 2617
New York, NY 10118
RE: Slippers
Dear Mr. Son:
This is in reference to your letter dated November 9, 1989,
requesting the tariff classification of slippers under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample produced in Korea was submitted.
FACTS:
The merchandise at issue is a woman's textile slipper;
importer's style number P-2051. The slipper is composed of a
textile upper, a thick foam plastic padded insole that is covered
with a layer of the same textile material as the upper, and an
outer sole of textile fabric with plastic (PVC) traction dots.
The plastic dots on the sole of the sample measure approximately
3/32 of an inch in diameter, 1/32 of an inch thick, and are
spaced approximately 5/16 of an inch apart (on center).
ISSUE:
Whether the outer sole is of textiles or rubber and plastic
for classification purposes.
LAW AND ANALYSIS:
Classification of goods in chapter 64, HTSUSA, which
-2-
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
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference