HQ 084713: Classification of slippers

us-cbp-cross-rulings-hq-084713HQ 084713: Classification of slippersGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.





                                      HQ 084713

                                   August 03, 1989



          CLA-2:CO:R:C:G  084713  SR

          CATEGORY:  Classification

          TARIFF NO.:  6404.19.35

          Mr. Richard L. Burrell
          R.G. Barry Corporation
          P.O. Box 129
          Columbus, OH 43216

          RE: Classification of slippers

          Dear Mr. Burrell:

               This is in reference to your letter dated April 27, 1989,
          requesting the tariff classification of slippers under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  A sample produced in Taiwan was submitted.

          FACTS:

               The merchandise at issue is a woman's wedged shaped
          slipper.  The upper is composed of a combination man-made terry
          and woven fabric with a foam padded PVC liner and insole.  It has
          an outer sole of a canvas textile fabric with rubber and/or
          plastic traction dots, and a cardboard midsole filler.  The dots
          are approximately 3/32 inch in diameter, 1/64 inch thick on
          average, and are spaced approximately 1/4 inch apart (on center).
          The importer states that the weight of the rubber/plastic
          components accounts for more than 10 percent of the weight of the
          entire shoe.

          ISSUE:

               Whether the outer sole is of textiles or rubber and plastic
          for classification purposes.  





















                                         -2-

          LAW AND ANALYSIS:

               Classification of goods in chapter 64, HTSUSA, which
          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.  The dots are raised to prevent the textile from
          touching the ground to protect the textile and to provide
          traction to the wearer.  Even though the slipper has a rigid sole
          some of the textile may touch the ground depending on the ground
          surface and the weight of the wearer.  However, it is primarily
          the dots that touch the ground.

               HRL 081150, dated November 5, 1987, dealt with children's
          knit slippers with traction dots.  This ruling found the textile
          material to have the greatest external surface in contact with
          the ground, however, this slipper did not have a rigid sole and
          the dots did not cover as much of the surface area.

          HOLDING:

               The merchandise at issue is classifiable under subheading
          6404.19.35, HTSUSA, as footwear with outer soles of rubber or
          plastics, and uppers of textile materials, other, footwear with
          open toes or open heels, of the slip-on type, that is held to the
          foot without the use of laces or buckles or other fasteners,
          except footwear having a foxing or foxing-like band wholly or
          almost wholly or rubber or plastics applied or molded at the sole
          and overlapping the upper, other, house slippers.  The rate of
          duty is 37.5 percent ad valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division




















          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference





















































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