HQ 086085: Slippers

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 086085

                                    March 6, 1990



          CLA-2:CO:R:C:G  086085  SR

          CATEGORY:  Classification

          TARIFF NO.:  6405.20.9015

          Young S. Son
          Ducson Co., Inc.
          350 5th Ave., Suite 2617
          New York, NY 10118

          RE: Slippers

          Dear Mr. Son:

                This is in reference to your letter dated November 9, 1989,
          requesting the tariff classification of slippers 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 woman's textile slipper;
          importer's style number P-2051.  The slipper is composed of a
          textile upper, a thick foam plastic padded insole that is covered
          with a layer of the same textile material as the upper, and an
          outer sole of textile fabric with plastic (PVC) traction dots.
          The plastic dots on the sole of the sample measure approximately
          3/32 of an inch in diameter, 1/32 of an inch thick, and are
          spaced approximately 5/16 of an inch apart (on center).

          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



















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          provides for footwear, is determined by the materials of the
          outer soles and uppers.  Note 4(b) to chapter 64, HTSUSA, states
          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.

                Because the sole of this slipper is made up of both plastic
          and textile, it must be determined which of these components has
          the most contact with the ground.  The dots are slightly raised
          to prevent the textile from touching the ground to protect the
          textile and to provide traction to the wearer.  Because this
          slipper has a soft sole it is more likely that the textile will
          touch the ground.  This will also depend on the ground surface
          and the weight of the wearer.  However, on this slipper the dots
          are small and widely spaced; and the sole is soft and thickly
          padded so there is a lot more textile than plastic that touches
          the ground.

          HOLDING:

                The merchandise at issue is classifiable under subheading
          6405.20.9015, HTSUSA, as other footwear, with uppers of textile
          materials, other, house slippers.  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