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HQ 086246


April 20, 1990

CLA-2 CO:R:C:G: 086246 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3515

Area Director of Customs
New York Seaport
6 World Trade Center
New York, N.Y. 10048

RE: Internal Advice Request No. 65/89 concerning the tariff classification of slippers produced in Korea

Dear Sir:

This request for Internal Advice was initiated by a letter dated September 26, 1989, from Young S. Son, of Ducson Co., Inc. concerning the classification of slippers with plastic traction dots under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for our examination.

FACTS:

The footwear at issue consists of one style of a woman's textile slipper. The slipper has an upper of velour that is padded with a layer of plastic foam and an insole composed of a layer of plastic foam padding that is covered with a layer of the same textile material as the upper. The slipper has an outer sole of a canvas textile fabric with plastic traction dots and a cardboard midsole filler. The dots are approximately 3/32 inch in diameter, 1/64 inch thick on average and are spaced approximately 1/4 inch apart. In addition, the slipper has a thin layer of foamed rubber or plastics between the dotted outersole and the cardboard midsole.

ISSUE:

Whether the outer sole of the slipper is of textile or rubber and plastic for classification purposes.

LAW AND ANALYSIS:

Mr. Son, in his letter, contends that the material comprising the outer sole of the slipper is textile as the
instant slipper does not have raised plastic dots and the textile has the greatest surface area in contact with the ground. Moreover, Mr. Son disagrees with the use of Headquarters Ruling Letter (HRL) 084713, dated August 3, 1989, as a basis to increase the duty on the slipper because that decision was a ruling for another slipper submitted by another importer.

HRL 084713 dealt with a slipper with a rigid sole. The whole sole of the slipper was covered with plastic traction dots that were approximately 1/4 inch apart from each other. That ruling held that the plastic traction dots had the greatest external surface area in contact with the ground and classified the slipper as having a predominately plastic/rubber outer sole.

The slipper in the instant case is similar to the above slipper in that both slippers have plastic traction dots that cover the whole sole of the slipper and are 1/4 inch apart. The only difference between the slippers is that the instant slippers are a little less rigid because they have a thin layer of foamed plastic between the outersole and the cardboard midsole. As a result, the dotted areas on the sole may recede somewhat when the slipper is worn. Therefore, since the dots will no longer be raised some of the textile material on the outer sole will come in contact with the ground when the slipper is worn.

It is our opinion that, even though some of the textile material on the instant slippers' sole will touch the ground, the plastic comprises the constituent material of the outer sole for classification purposes. While the rigidity of the sole is an important factor in determining the material of the outer sole it is not the only factor to be considered. Other factors to consider include the ground surface, the weight of the wearer and the size, shape and placement of the dots on the sole. Therefore, even if both the textile and the plastic traction dots come into contact with the ground, where the dots cover the whole sole and are spaced close together the plastic will still have the greatest surface area in contact with the ground.

In addition, you requested clarification of the following sentence from HRL 084173: "Even though the slipper has a rigid sole some of the textile may touch the ground depending on the ground surface and the weight of the wearer." In certain cases, even if a slipper has a rigid sole, if a heavy person was wearing the shoe it is possible that the dots could recede somewhat and some of the textile material would come in contact with the ground. In this situation, as in the above case, to determine the constituent material of the sole, you would consider the above factors and then decide which material
primarily touches the ground. In most cases, if the shoe has a rigid sole and the dots are close together and cover a substantial portion of the shoe, the plastic would be considered the constituent material of the outer sole for classification purposes.

HOLDING:

The instant slipper is classifiable in subheading 6404.19.3515, HTSUSA, which provides for footwear with outer soles of rubber or plastics, and uppers of textile materials, other, footwear with open toes or open heels, footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper, other, house slippers. The rate of duty is 37.5 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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