HQ 087201: Slipper, casual, ladies

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 087201

                                   December 18, 1990


            CLA-2  CO:R:C:G  087201 DFC

            CATEGORY:  Classification

            TARIFF NO.: 6405.20.30

            John M. Peterson, Esq.
            Neville, Peterson & Williams
            Counsellors At Law
            39 Broadway
            New York, New York  10006

            RE:  Slipper, casual, ladies

            Dear Mr. Peterson:

                 Your letter dated April 16, 1990, addressed to our New
            York office, concerning the tariff classification of a ladies
            casual slipper manufactured in Taiwan and/or Hong Kong has been
            referred to this office for a direct reply to you.  A sample of
            the slipper in its condition as imported was submitted for
            examination.

            FACTS:

                 The sample slipper has a textile upper composed 54 percent
            by weight of cotton, 38 percent by weight of polyester, a
            man-made fiber, and 8 percent by weight of spandex, also a
            man-made fiber.  Further, the slipper will feature a sewn-on
            applied outer sole of the same fabric, a textile inner sole
            composed of the same fabric with a 100 percent nylon
            interlocking seam binding, and a midsole of polyurethane foam
            plastic measuring .9 millimeters in thickness, and weighing
            15 grams per square foot.  An embroidered logo will be stitched
            into the vamp portion of the upper.

                 You inform us that after importation, an anti-skid tread
            of expanded plastic materials will be printed onto the
            outersole of the slipper.




















                                          -2-


            ISSUE:

                 1. Does the slipper in its condition as imported exhibit
            the essential character of footwear?

                 2. What is the constituent material of the upper?

            LAW AND ANALYSIS:

                 In applying the Harmonized Tariff Schedule of the United
            States Annotated (HTSUSA), the Customs Service must follow the
            terms of the statute.  Classification of goods under the HTSUSA
            is governed by the General Rules of Interpretation (GRI's).
            GRI 1 provides that "classification shall be determined
            according to the terms of the headings and any relative section
            or chapter notes, and, provided such headings or notes do no
            otherwise require, according to [the remaining GRI's taken in
            order]."  In other words, classification is governed first by
            the terms of the headings of the tariff and any relative
            section or chapter notes.

                                   ISSUE NO. 1

                 GRI 2(a), HTSUSA provides as follows:

                       Any reference in a heading to an article
                       shall be taken to include a reference to
                       that article incomplete or unfinished, provided
                       that, as presented,the incomplete or unfinished
                       article has the essential character of the complete
                       or finished article.  It shall also included a
                       reference to that article complete or finished
                       (or falling to be classified as complete or
                       finished by virtue of this rule) entered
                       unassembled or disassembled.

                 Prior to the advent of the HTSUSA, it was our position
            that uppers with closed bottoms and having no outer soles were
            unfinished footwear for tariff purposes.  See Uniroyal v.
            United States, 3 CIT 220 (1982).  Under the HTSUSA the same
            articles are considered to be parts of footwear because they
            do not have the essential character of footwear i.e., having
            both soles and uppers provided for in Headings 6401 through
            6405, HTSUSA.  We interpret this treatment of uppers affixed

















                                          -3-


            to inner soles as effectively eliminating for the purposes of
            Chapter 64 consideration of the slipper in issue in its
            contemplated finished condition.  In other words, condition as
            imported will govern classification of the instant merchandise.

                 This office has ruled that several items which were
            clearly unsaleable without the outersole which would be added
            in the United States were footwear parts in Heading 6406,
            HTSUSA.  The sample before us differs from those other articles
            because in its imported condition it is usable as footwear and
            is also commercially saleable to consumers as footwear.
            Clearly, slippers represented by the sample exhibit the
            essential character of footwear.

                                  ISSUE NO. 2

                 Note 4(a) to Chapter 64 provides that "[t]he constituent
            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."

                 Note 2(A) to Section XI, HTSUSA,  provides that "[g]oods
            classifiable in Chapters 50 to 55 or in heading 5809 or 5902
            and of a mixture of two or more textile materials are to be
            classified as if consisting wholly of that one textile material
            which predominates by weight over each other single textile
            material."

                 Also, Additional U.S. Rule of Interpretation 1(d) to the
            HTSUSA, provides that "[i]n the absence of special language or
            context which otherwise requires --the principles of Section XI
            regarding mixtures of two or more textile materials shall apply
            to the classification of goods in any provision in which a
            textile material is named."

                 Based on the  information submitted by you as to the
            composition by weight of the sample upper, it is apparent that
            cotton predominates by weight over each other single textile
            material.  Thus, the constituent material of the upper is
            vegetable fiber.



















                                          -4-


            HOLDING:

                 Slippers represented by the sample are classifiable under
            subheading 6405.20.30, HTSUSA, as other footwear, with uppers
            of textile materials, with uppers of vegetable fibers.  The
            applicable rate of duty is 7.5 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division















































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