United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0086009 - HQ 0086079 > HQ 0086030

Previous Ruling Next Ruling


HQ 086030


May 22, 1990

CLA-2 CO:R:C:G 086030 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.20

John B. Pellegrini, Esq.
Ross & Hardies
529 Fifth Avenue
New York, N.Y. 10017

RE: Slippers

Dear Mr. Pellegrini:

This is in response to your letter of November 21, 1989, requesting a reconsideration of Headquarters Ruling Letter (HRL) 085182, dated October 23, 1989. A sample was submitted for our examination.

FACTS:

HRL 085182 dealt with the classification of a woman's slipper with an upper of man-made fibers, an elasticized topline strip, a two piece uncoated leather sole and a sponge rubber/plastic midsole. This ruling classified the slipper in subheading 6404.20.6060, HTSUSA, which provides for footwear with outer soles of leather and uppers of textile materials, other. The rate of duty is 37.5 percent ad valorem.

It is your position that the elasticized topline strip in the sample slipper should be considered a textile material and, therefore, its rubber threads should not be separated out when determining the weight of the rubber and plastic components of the slipper. As a result, the weight of the rubber and plastic components of the slipper would be less than 10 percent and the slipper would not be classifiable in subheading 6404.20.6060, HTSUSA, but in subheading 6404.20.20, HTSUSA, which provides for footwear with outer soles of leather or composition leather and uppers of textile materials: 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 not over $2.50/pair.

ISSUE:

Is the elasticized topline strip of the instant slipper a textile material or a combination of rubber and textile?

LAW AND ANALYSIS:

HRL 082614, dated October 17, 1988, interpreted the language of subheading 6404.20.20/40, HTSUSA, which provides for footwear with outer soles of leather or composition leather and uppers of textile materials: 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 not over $2.50/pair. The ruling held that these subheadings are limited to footwear with fabric uppers and leather or composition leather soles which are under 10 percent by weight of rubber and plastics or not over 50 percent by weight of textile materials, rubber and plastics. Therefore, in order for the instant slipper to be classified in subheading 6404.20.20, HTSUSA, its rubber and plastic components must comprise less than 10 percent of the total weight of the slipper.

The instant slipper was sent to the New York Customs Laboratory for a determination of the weights of its constituent components. Lab report no. 2-89-10780-001, dated March 20, 1989, found that the slipper's rubber and plastic components weighed 3.1233 grams, comprising 10.7 percent of the slipper's weight. Of the 3.1233 grams, 0.3233 grams were attributed to the rubber threads in the elasticized topline strip. Therefore, if the rubber threads are not counted in determining the weight of the rubber and plastic in the slipper, the weight of the rubber and plastic components of the slipper would be reduced to 2.8 grams, or approximately 9.6 percent of the weight of the slipper, and the slipper would be classifiable in subheading 6404.20.20, HTSUSA.

In order to determine whether the rubber threads in the elasticized topline strip should or should not be included in determining the weight of the slipper's rubber and plastic components, we need to address the issue of whether the elasticized topline strip is a textile material or a rubber and textile combination. If we find that the elasticized topline strip is considered to be a textile material, the rubber threads in the strip will not be included in determining the weight of the rubber and plastic components of the slipper.

Explanatory Note F to Chapter 64, HTSUSA, provides that "[s]ubject to the provisions of (E) above, for the purpose of this Chapter the expression 'textile materials' covers fibres, yarns, fabrics, felts, nonwovens, twine, cordage, ropes, cables, etc., of Chapters 50 to 60." Moreover, Section XI, (which covers Chapters 50-63) Note 10 states that "Elastic products consisting of textile materials combined with rubber threads are classified in this section." In addition, Explanatory Note III to Section

XI, provides that:

Rubber thread and cord, textile covered, are included in heading 56.04.

Other textile products combined with rubber threads are classified, in particular, in Chapters 50 to 55, 58 or 60 to 63, as the case may be.

According to the above Legal and Explanatory notes, the elasticized topline strip would be classified in subheading 5604.10.00, HTSUSA, which provides for rubber thread and cord, textile covered. As a material covered in Chapter 54, HTSUSA, the elasticized topline strip would be considered a "textile material" for the purposes of Chapter 64, HTSUSA. As a result, there is no need to separate out the rubber threads from the textile materials in the elasticized topline strip when determining the weight of the rubber and plastic components of the instant slipper. Thus, the weight of the rubber and plastic components in the instant slipper is 2.8 grams, comprising less than 10 percent of the weight of the slipper.

HOLDING:

The instant slipper is classifiable in subheading 6404.20.20, HTSUSA, which provides for footwear with outer soles of leather or composition leather and uppers of textile materials: 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 not over $2.50/pair. The rate of duty is 15 percent ad valorem.

Pursuant to Section 177.9(d) of the Customs Regulations (19 CFR 177.9(d)), HRL 085182 is hereby modified.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: