HQ 085585: Child's 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 085585

                                  December 21, 1989



          CLA-2:CO:R:C:G  085585  SR

          CATEGORY:  Classification

          TARIFF NO.:  6405.20.90

          Ms. Laura Fumagalli
          Dakin, Inc.
          7000 Marina Blvd.
          Brisbane, CA 94005

          RE: Child's slipper

          Dear Ms. Fumagalli:

               This is in reference to your letter dated August 17, 1989,
          requesting the tariff classification of a child's slipper under
          the Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  A sample produced in Korea was submitted.

          FACTS:

               The merchandise at issue is a child's textile bear slipper.
          The bear is wearing a textile Chicago Bears helmet.  The
          information provided by the inquirer states that the slipper
          consists of an upper of 100% nylon tricot (helmet portion), 100%
          acrylic (plush portion), and an outer sole of 100% polyester
          tricot with P.V.C. non-slip dots and polyurethane foam
          cushioning.  The plastic dots on the sole are 1/8 inch in
          diameter and less than 1/32 inch thick.

          ISSUE:

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

          LAW AND ANALYSIS:

               Classification of goods in chapter 64, HTSUSA, which
          provides for footwear, is determined by the materials of the


















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          outer soles and uppers.  Note 4(b) to chapter 64, HTSUSA, states
          that 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.  Because the slipper has a non-
          rigid textile sole and a lot of textile surface area between the
          dots, it is the textile that has the most contact with the
          ground.

          HOLDING:

               The merchandise at issue is classifiable under subheading
          6405.20.90, HTSUSA, as footwear in which the soles' external
          surface is predominately other than rubber, plastic, leather or
          composition leather; with uppers of textile material, other.  The
          rate of duty is 12.5 percent ad valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division


































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