us-cbp-cross-rulings-hq-084713•HQ 084713: Classification of slippers
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
Wondering how this text applies to your situation?
Free consultation, no commitment
Describe your situation. Our team will contact you by email about your consultation.
Continue your research in ChatGPT or Claude
Connect Omnilex to search the legal corpus from your AI assistant.