HQ 085565: Classification of a furskin slipper

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 085565

                        December 12, 1989

CLA-2 CO:R:C:G 085565  WAW

CATEGORY:  Classification

TARIFF NO.:  6405.90.9000

Mr. Neil B. Mooney
Flagship Trade Services, Inc.
2509 N.W. 72nd Ave
Miami, FL  33122

RE:  Classification of a furskin slipper

Dear Mr. Mooney:

     This is in response to your letter of August 10, 1989,
requesting a classification ruling on behalf of your client,
Sheepskin Imports, for "fur slippers" under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).

FACTS:

     The sample that was submitted is a slipper with an upper and
sole made of reversed sheepskin.  The slipper consists of five
pieces of furskin stitched together.  The fur is entirely on the
inside of the slipper except for a cuff around the opening of the
slipper.  The slipper will be imported from Uruguay.

ISSUE:

     What material constitutes the external surface of the
slipper under the HTSUSA?

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.

     Within the limits of Chapter 64, it is the constituent
material of the outer sole and the upper that determines tariff
classification under headings 6401 to 6405, HTSUSA.  The issue in
this case is whether the slipper has an upper of leather or of
furskin for tariff purposes.   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.

Explanatory Note 1 to Chapter 43, which constitutes the official
interpretation of the tariff at the international level, states
the following:

     Throughout the Nomenclature references to "furskins,"
     other than to raw furskins of heading No. 4301, apply
     to hides or skins of all animals which have been tanned
     or dressed with the hair on.

     In the instant case, the slipper is made of dressed sheep
leather with the hair still attached.  New York Ruling letter
831977, dated December 5, 1988, states that "it is clear that the
international nomenclature intends that any 'leather' with its
hair or fur on should not be considered to be a 'leather' for
tariff purposes." Thus, since the constituent material of the
sample article is not raw furskin as defined under heading 4301,
HTSUSA, it is to be considered "furskin" under the Nomenclature.
Furthermore, since both the upper and sole are entirely made of
furskin and not leather, the furskin is the material which
constitutes the greatest external surface area of the slipper.
Moreover, consumers will most likely purchase these slippers for
the natural hair of the animal, rather than for the leather.
Accordingly, it is Customs position that the slipper is properly
classifiable under subheading 6405.90.9000, HTSUSA, which
provides for footwear in which the upper's external surface is
predominately other than leather, composition leather, textile
materials or rubber and/or plastics.

HOLDING:

     The submitted furskin slipper is properly classifiable under
subheading 6405.90.9000, HTSUSA.  The rate of duty is 12.5% ad
valorem.

                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division