HQ 085182: A women's slipper produced in China

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 085182

                                  October 23, 1989


          CLA-2 CO:R:C:G  085182 DFC

          CATEGORY: Classification

          TARIFF NO.: 6404.20.6060

          John B. Pellegrini, Esq.
          Law Offices
          Ross & Hardies
          529 Fifth Avenue
          New York, New York 10017-4608

          RE:  A women's slipper produced in China

          Dear Mr. Pellegrini:

               Your letter dated June 27, 1989, addressed to our New York
          office concerning the tariff classification of a women's slipper,
          has been referred to this office for a direct reply to you.  A
          sample was submitted for examination.

          FACTS:

               The sample women's slipper has an upper of man-made fibers.
          It also has an elasticized topline, a two piece uncoated leather
          sole, and a sponge rubber/plastic midsole.  A laboratory report
          reveals that the sample contains 10.7 percent by weight of
          rubber/plastic and 68.1 percent by weight of fibers.

               It is your opinion that the sample slipper is classifiable
          under subheading 6405.20.90, Harmonized Tariff Schedule of the
          United States Annotated (HTSUSA), as other footwear, with uppers
          of textile materials, other, other, with duty at the rate of 12.5
          percent ad valorem.

          ISSUE:

               Should the two piece leather outer sole which has been
          stitched over the fabric bottom of the slipper be excluded as
          external surface area of the sole on the grounds that it is an
          "accessory or reinforcement"?


















                                         -2-


          LAW AND ANALYSIS:

               Legal Note 4(b) to Chapter 64, HTSUSA, provides as follows:

                  4.  Subject to note 3 to this chapter:

                      (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.

               You assert that the slipper has an outer sole of textile
          materials because the above-cited note mandates that leather
          attachments be ignored in determining the material of the outer
          sole.

               You cite several of our rulings regarding "accessories or
          reinforcements" of uppers which could be construed as implying
          that similar pieces of leather on an outer sole would be
          considered as "accessories or reinforcements."

               It is evident that "accessories and reinforcements" of
          uppers and of outer soles are not the same. Specifically, the two
          piece leather sole is the only material which will normally be in
          contact with the ground and it does not even vaguely resemble the
          examples set out in Note 4(b), supra.  Thus, it is our position
          that leather constitutes the external surface area of the outer
          sole.

          HOLDING:

               The women's slipper is classifiable under subheading
          6404.20.6060, HTSUSA, as footwear with uppers of textile
          materials and outer soles of leather, other, with duty at the
          rate of 37.5 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division
















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          085182