HQ 953836: Footwear; Slipper, moccasin type; Slip-on type footwear; DRL 882923 revoked

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 953836
                          June 11, 1993

CLA-2  CO:R:C:M  953836 DFC

CATEGORY:  Classification

TARIFF NO.:  6402.99.30 

Ms. Jane A. Sheridan
Import Dept. 
Sidney Rich Associates, Inc. 
1950 Craig Road 
St. Louis, Missouri 63146

RE:  Footwear; Slipper, moccasin type; Slip-on type footwear; DRL
     882923 revoked

Dear Ms. Sheridan:

     In a letter dated April 5, 1993, you asked that District
Ruling Letter (DRL) 882923 dated March 16, 1993, issued by the
Acting District Director at Portland, Oregon, concerning the
tariff classification of a children's moccasin type slipper be
reconsidered.  A sample which will be manufactured in China was
submitted for examination. 

FACTS: 

     The sample, pattern #60822N is a children's moccasin type
"slip-on" slipper with an upper and sole of polyvinyl chloride. 
It has a textile lining that folds over the upper and forms a
cuff around the topline. 

     In DRL 882923, you were advised that the moccasin type
slipper is classifiable under subheading 6402.99.60, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for
other footwear with outer soles and uppers of rubber or plastics,
other, valued not over $3/pair, with duty at the rate of 48% ad
valorem.  However, if the slipper is valued over $3 per pair but
not over $6.50 per pair, the applicable rate of duty is 90 cents
per pair plus 37.5% ad valorem under subheading 6402.99.70,
HTSUS. 

     You agree that the external surface area of the upper of the
sample slipper is not over 90% plastic.  However, you contend
that the moccasin type slipper is "slip-on" footwear and is more
specifically described under subheading 6402.99.30, HTSUS, which
provides for other footwear with outer soles and uppers of rubber
or plastics, other footwear, other, other, footwear of the slip-
on type, that is held to the foot without the use of laces or
buckles or other fasteners.  

                               -2- 
 
ISSUE: 

     Does the provision for footwear of the slip-on type in
subheading 6402.99.30, HTSUS, more specifically describe the
moccasin type slipper than the provisions of subheadings
6402.99.60-70, HTSUS, which provide for other footwear with outer
soles and uppers of rubber or plastics? 

LAW AND ANALYSIS:

     Classification of goods under the HTSUS 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. 

     The moccasin type slipper is of a slip-on type of footwear   
which is more specifically described in subheading 6402.99.30,
HTSUS, which provides for footwear of the slip-on type than the
provisions of subheadings 6402.99.60-70, HTSUS, which provide for
other footwear with outer soles and uppers of rubber or plastics.

HOLDING:

     Following GRI 1, HTSUS, the children's moccasin type slipper
is classifiable under subheading 6402.99.30, HTSUS. 

     DRL 882923 is revoked.


                                   
                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division