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HQ 085182


October 23, 1989

CLA-2 CO:R:C:G 085182 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.6060

John B. Pellegrini, Esq.
Law Offices
Ross & Hardies
529 Fifth Avenue
New York, New York 10017-4608

RE: A women's slipper produced in China

Dear Mr. Pellegrini:

Your letter dated June 27, 1989, addressed to our New York office concerning the tariff classification of a women's slipper, has been referred to this office for a direct reply to you. A sample was submitted for examination.

FACTS:

The sample women's slipper has an upper of man-made fibers. It also has an elasticized topline, a two piece uncoated leather sole, and a sponge rubber/plastic midsole. A laboratory report reveals that the sample contains 10.7 percent by weight of rubber/plastic and 68.1 percent by weight of fibers.

It is your opinion that the sample slipper is classifiable under subheading 6405.20.90, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as other footwear, with uppers of textile materials, other, other, with duty at the rate of 12.5 percent ad valorem.

ISSUE:

Should the two piece leather outer sole which has been stitched over the fabric bottom of the slipper be excluded as external surface area of the sole on the grounds that it is an "accessory or reinforcement"?

LAW AND ANALYSIS:

Legal Note 4(b) to Chapter 64, HTSUSA, provides as follows:

4. Subject to note 3 to this chapter:

(b) 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.

You assert that the slipper has an outer sole of textile materials because the above-cited note mandates that leather attachments be ignored in determining the material of the outer sole.

You cite several of our rulings regarding "accessories or reinforcements" of uppers which could be construed as implying that similar pieces of leather on an outer sole would be considered as "accessories or reinforcements."

It is evident that "accessories and reinforcements" of uppers and of outer soles are not the same. Specifically, the two piece leather sole is the only material which will normally be in contact with the ground and it does not even vaguely resemble the examples set out in Note 4(b), supra. Thus, it is our position that leather constitutes the external surface area of the outer sole.

HOLDING:

The women's slipper is classifiable under subheading 6404.20.6060, HTSUSA, as footwear with uppers of textile materials and outer soles of leather, other, with duty at the rate of 37.5 percent ad valorem.

Sincerely,

John Durant, Director

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