HQ 085177: Embroidered Leather Slippers from Pakistan

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 085177
                     October 19, 1989

CLA-2 CO:R:C:G 085177 SLR

CATEGORY: Classification

TARIFF NO.: 6404.20.4060; 6403.59.9045

Ms. Naeem Sheikh
Zakis Boutique
800 Victory Blvd
Staten Island, NY 10301

RE: Embroidered Leather Slippers from Pakistan

Dear Ms. Sheikh:

     This ruling is in response to your letter requesting the
classification of two styles of embroidered leather slippers
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).  Samples were provided for our examination.

FACTS:

     The submitted samples consist of two styles of slippers: the
Multi Khosay and Golden Khosay.  During their production, these
leather slippers were identical until the application of
embroidery.

     The embroidery on the Multi Khosay is made up of many
different colors of cotton thread.  When combined, these threads
create various colorful designs.  About 80 percent of the leather
of the upper is covered by threads.  There are several small, but
noticeable, areas where the underlying leather of the upper will
be seen when the slipper is worn.

     The embroidery on the Golden Khosay is made up of very
shiny, "golden" threads developed by combining cotton threads
with golden colored plastic thread.  This plastic thread is mylar
strip coated with a metal film, classified in HTSUSA 5605, thus 
a "textile material" for the purposes of Chapter 64.  The
embroidered designs, mostly "curlicues", are created by changing
the direction of and tension in the threads.  About 90 percent of
the leather of the upper is covered by the threads.  Virtually
none of the underlying leather of the upper will be seen when the
slipper is worn.  




                              -2-

ISSUE:

     What is the external surface of the upper for classification
purposes?
                         
LAW AND ANALYSIS:

     Note 4(a) to Chapter 64, HTSUSA, provides that:

     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.

     Here, the embroidery on the Golden Khosay is so extensive
and so clearly the most important and striking element of the
upper that it is more than an accessory.  The exposed underlying
leather is only the lowest 1/2-inch (on average) of the front
half of the slipper and a small area (about 1 inch by 1 inch) in
the middle of the slipper which will be facing downward when the
slipper is worn. 

     As for the Multi Khosay, the embroidery seems to be an
addition to the leather instead of the leather being just a
support for the embroidery (as in the case of the Golden Khosay).
The colorful threads cover only 80 percent of the leather
surface.  It is, therefore, our belief that the embroidery 
constitutes an accessory excluded from consideration when
determining the external surface area of the slipper.

HOLDING:

     The Golden Khosay is classifiable under subheading
6404.20.4060, HTSUSA, which provides for footwear with outer
soles of leather or composition leather, not over 50 percent by
weight of rubber or plastics and not over 50 percent by weight of
textile materials and rubber or plastics with at least 10 percent
by weight being rubber or plastics, valued over $2.50 per pair,
for women.  The applicable rate of duty is 10 percent ad valorem.

     The Multi Khosay is classifiable under subheading
6403.59.9045, HTSUSA, which provides for footwear with outer
soles of leather and uppers of leather, other, other, for other
persons, for women, other.  The rate of duty is 10 percent ad
valorem.

                                 Sincerely,


                                 John Durant, Director
                                 Commercial Rulings Division