CLA-2 CO:R:C:G 087310 NLP
Mr. Marty Langtry
Castelazo & Associates
5420 West 104th Street
Los Angeles, CA 90045
RE: Women's Slippers
Dear Mr. Langtry:
This is in response to your letter of April 25, 1990, on
behalf of your client, A & A Sales, requesting the tariff
classification of women's slippers, imported from Hong Kong,
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample, style 260, was submitted for our
examination.
FACTS:
The slippers have uppers and soles of suede pigskin
leather. A 1-1/2 inch band of synthetic sheepskin surrounds the
slippers directly above the sole. The synthetic sheepskin also
lines the insides of the slippers. Between the sole and the
lining is a foam insole. In addition, the instant slippers will
cover the wearer's ankles.
ISSUE:
Are the instant women's slippers classifiable in subheading
6403.51, HTSUSA, which provides for other footwear with outer
soles of leather?
LAW AND ANALYSIS:
Classification of goods in Chapter 64, which provides for
footwear, is determined by the constituent material of the outer
sole and upper of the footwear. Note 4(a) to Chapter 64
provides:
(a) The 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.
In addition, General Explanatory Note D to Chapter 64 states, in
pertinent part:
If the upper consists of two or more materials,
classification is determined by the constituent
material which has the greatest external surface
area, no account being taken of accessories or
reinforcements, such as ankle patches, protective or
ornamental strips or edging, other ornamentation (e.g.
tassels, pompoms or braid), buckles, tabs, eyelet
stays, laces or slide fasteners.
It is Customs position that the term "accessories and
reinforcements" includes any additional material added to an
otherwise completed upper as long as the underlying material is a
plausible upper material. For example, leather or vinyl are
plausible upper materials, while foam/tricot is normally a lining
material and is not a plausible upper material.
In determining the constituent material of the instant
slippers' uppers, the synthetic sheepskin band near the sole has
not been excluded as an accessory or reinforcement. Even though
the sheepskin band appears to be ornamentation on the slipper,
when removed it exposes a foam lining, which could not form a
plausible upper for the footwear in question. Nevertheless, it
is our position, even after including the synthetic sheepskin
band as part of the uppers, that the suede leather material
comprises the greatest external surface area of the slippers
uppers.
Regarding the outer sole of the slippers, Note 4(b) to
Chapter 64 provides:
(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.
In the instant case, since the suede leather material completely
covers the outer sole it has the greatest surface area in contact
with the ground. Therefore, the instant slippers would be
classifiable in Heading 6403.51, HTSUSA, which provides for
footwear with outer soles of leather, covering the ankles. The
slippers are not classifiable in 6403.59, HTSUSA, which provides
for footwear with outer soles of leather, other, turn or turned
footwear, as there is no provision in the HTSUSA for turn
footwear which, as these slippers do, covers the ankles.
HOLDING:
The pigskin suede leather women's slippers are classifiable
in subheading 6403.51.90, HTSUSA, which provides for footwear
with outer soles of leather, covering the ankle, other, for other
persons. The rate of duty of 10 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division