HQ 086374: Internal Advice Request No. 70/89 concerning the tariff classification of certain infant's corduroy booties. Sole, external surface; Dots, traction.

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 086374
                         March 26, 1991


CLA-2  CO:R:C:M  086374 DFC

CATEGORY: Classification

TARIFF NO.: 6405.20.30; 6404.19.50

District Director of Customs
300 Second Avenue, South
P.O. Box 789
Great Falls, Montana  59403

RE:  Internal Advice Request No. 70/89 concerning the tariff
     classification of certain infant's corduroy booties. Sole,
     external surface; Dots, traction.

Dear Sir:

     In a letter dated November 13, 1989, you asked for
Internal Advice as to the classification of certain infant's
corduroy booties pursuant to a request dated October 24, 1989,
from counsel for Gold Inc., of Denver, Colorado.  Samples of
the booties were submitted for examination.

FACTS:

     The sample children's booties have uppers of cotton
corduroy textile materials which cover the ankles, and
applied soles of woven man-made fiber textile material.  Non-
skid plastic dots were applied to the finished textile soles
to provide extra traction for the wearer.

     The booties are designed to be worn around the household
by young children.  They are held to the wearer's foot by means
of a single shoelace which is permanently stitched to the upper. 
They do not have tongues or eyelets.

     The bootie labelled style "A" has plastic bars which are
typically about 1/16 inch long, 1/32 inch wide and 1/32 inch
thick.  The spaces between the "bars" vary because the "bars"
vary in size and angle, but the spaces appear to be between 1/32
inch to 1/64 inch.  

                               -2-

     The bootie labelled style "B" has plastic" dots" which are
about 1/8 inch in diameter and 1/32 inch thick.  The "dots" are
spaced approximately 3/16 inch apart (on center).  Both styles
have soft soles, i.e., there is no rigid insole beneath the
fabric.        

ISSUE:

     What is the constituent material of the outer sole having
the greatest surface area in contact with the ground?

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 not 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. 

     Classification of goods under Chapter 64, HTSUSA, which
provides for footwear, is determined by the materials that
comprise the outer soles and uppers.  Note 4(b) to that chapter
provides that "[t]he 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."

     Counsel for Gold asserts that plastic coatings on top
of textile materials used in outer soles should  be considered
"accessories or reinforcements."  Customs has repeatedly taken
the position that these "bars," "dots," and "chevrons" are not
excludable as "accessories or reinforcements" because they do
not resemble the exemplars in Note 4(b) to Chapter 64, HTSUSA,
supra.  Consequently, the "bars," "dots," and "chevrons" are
part of the material of the outer sole and they must be
considered in determining the composition of the outer sole.


                               -3-

     Counsel for Gold states that "the plastic anti-skid dots
in the instant case  partly cover the sole.  Considered
separately or together, they cannot be said to constitute a
plastic coating or covering."  This is not a correct statement. 
The dotted sole material, if imported on the roll, would be
classified under Heading 5903, HTSUSA, as textile fabrics,
impregnated, coated, covered or laminated with plastics.  The
"barred" sole material would also be classified in Heading 5903,
HTSUSA.

     A laboratory analysis of the sole of style "A" reveals that
plastic covers 58 percent of its external surface area.  It is
clear here, noting that it is virtually impossible to touch any
of the underlying fabric with one's finger, that more plastic is
in contact with the ground than fabric.

     A laboratory analysis of the sole of style "B" reveals that 
textile covers 70 percent of its external surface area.  This
information of itself in not conclusive that more textile
material is in contact with the ground than plastic.  However,
the sole of the bootie is soft and flexible and under the weight
of a wearer the plastic dots would not prevent the textile
material in its totality from being in contact with the ground. 
Consequently, it is our opinion that more textile would be in
contact with the ground than plastic.

HOLDING:

     The sample labelled as style "B" is classifiable under
subheading 6405.20.30, HTSUSA, as other footwear with uppers
of vegetable fibers.  The applicable rate of duty is 7.5
percent ad valorem.  

     The sample labelled as style "A" is classifiable under
subheading 6404.19.50, HTSUSA, as footwear with outer soles of
rubber, plastics, leather or composition leather and uppers of
textile materials, other, other.  The applicable rate of duty
is 48 percent ad valorem.

     You should inform the inquirer of this ruling.


                         Sincerely,



                         John Durant, Director
                         Commercial Rulings Division





                               -4-

6cc AD NY Seaport
2cc Chief C.I.E. Branch
1cc James Sheridan NY Seaport
1cc Reg Comm North Central Reg
1cc Regulatory Trade Programs Division
1cc Port Director, Denver
cahill library/peh
086374