CLA-2 CO:R:C:G 087201 DFC
John M. Peterson, Esq.
Neville, Peterson & Williams
Counsellors At Law
39 Broadway
New York, New York 10006
RE: Slipper, casual, ladies
Dear Mr. Peterson:
Your letter dated April 16, 1990, addressed to our New
York office, concerning the tariff classification of a ladies
casual slipper manufactured in Taiwan and/or Hong Kong has been
referred to this office for a direct reply to you. A sample of
the slipper in its condition as imported was submitted for
examination.
FACTS:
The sample slipper has a textile upper composed 54 percent
by weight of cotton, 38 percent by weight of polyester, a
man-made fiber, and 8 percent by weight of spandex, also a
man-made fiber. Further, the slipper will feature a sewn-on
applied outer sole of the same fabric, a textile inner sole
composed of the same fabric with a 100 percent nylon
interlocking seam binding, and a midsole of polyurethane foam
plastic measuring .9 millimeters in thickness, and weighing
15 grams per square foot. An embroidered logo will be stitched
into the vamp portion of the upper.
You inform us that after importation, an anti-skid tread
of expanded plastic materials will be printed onto the
outersole of the slipper.
-2-
ISSUE:
1. Does the slipper in its condition as imported exhibit
the essential character of footwear?
2. What is the constituent material of the upper?
LAW AND ANALYSIS:
In applying the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), the Customs Service must follow the
terms of the statute. Classification of goods under the HTSUSA
is governed by the General Rules of Interpretation (GRI's).
GRI 1 provides that "classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and, provided such headings or notes do no
otherwise require, according to [the remaining GRI's taken in
order]." In other words, classification is governed first by
the terms of the headings of the tariff and any relative
section or chapter notes.
ISSUE NO. 1
GRI 2(a), HTSUSA provides as follows:
Any reference in a heading to an article
shall be taken to include a reference to
that article incomplete or unfinished, provided
that, as presented,the incomplete or unfinished
article has the essential character of the complete
or finished article. It shall also included a
reference to that article complete or finished
(or falling to be classified as complete or
finished by virtue of this rule) entered
unassembled or disassembled.
Prior to the advent of the HTSUSA, it was our position
that uppers with closed bottoms and having no outer soles were
unfinished footwear for tariff purposes. See Uniroyal v.
United States, 3 CIT 220 (1982). Under the HTSUSA the same
articles are considered to be parts of footwear because they
do not have the essential character of footwear i.e., having
both soles and uppers provided for in Headings 6401 through
6405, HTSUSA. We interpret this treatment of uppers affixed
-3-
to inner soles as effectively eliminating for the purposes of
Chapter 64 consideration of the slipper in issue in its
contemplated finished condition. In other words, condition as
imported will govern classification of the instant merchandise.
This office has ruled that several items which were
clearly unsaleable without the outersole which would be added
in the United States were footwear parts in Heading 6406,
HTSUSA. The sample before us differs from those other articles
because in its imported condition it is usable as footwear and
is also commercially saleable to consumers as footwear.
Clearly, slippers represented by the sample exhibit the
essential character of footwear.
ISSUE NO. 2
Note 4(a) to Chapter 64 provides that "[t]he constituent
material of the upper shall be taken to be the constituent
material having the greatest external surface area, no account
being taken of accessories or reinforcements such as ankle
patches, edging, ornamentation, buckles, tabs, eyelet stays or
similar attachments."
Note 2(A) to Section XI, HTSUSA, provides that "[g]oods
classifiable in Chapters 50 to 55 or in heading 5809 or 5902
and of a mixture of two or more textile materials are to be
classified as if consisting wholly of that one textile material
which predominates by weight over each other single textile
material."
Also, Additional U.S. Rule of Interpretation 1(d) to the
HTSUSA, provides that "[i]n the absence of special language or
context which otherwise requires --the principles of Section XI
regarding mixtures of two or more textile materials shall apply
to the classification of goods in any provision in which a
textile material is named."
Based on the information submitted by you as to the
composition by weight of the sample upper, it is apparent that
cotton predominates by weight over each other single textile
material. Thus, the constituent material of the upper is
vegetable fiber.
-4-
HOLDING:
Slippers represented by the sample are classifiable under
subheading 6405.20.30, HTSUSA, as other footwear, with uppers
of textile materials, with uppers of vegetable fibers. The
applicable rate of duty is 7.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc James Sheridan NY Seaport
1cc Legal Reference
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