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HQ 087310


August 29, 1990

CLA-2 CO:R:C:G 087310 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.51.90

Mr. Marty Langtry
Castelazo & Associates
5420 West 104th Street
Los Angeles, CA 90045

RE: Women's Slippers

Dear Mr. Langtry:

This is in response to your letter of April 25, 1990, on behalf of your client, A & A Sales, requesting the tariff classification of women's slippers, imported from Hong Kong, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample, style 260, was submitted for our examination.

FACTS:

The slippers have uppers and soles of suede pigskin leather. A 1-1/2 inch band of synthetic sheepskin surrounds the slippers directly above the sole. The synthetic sheepskin also lines the insides of the slippers. Between the sole and the lining is a foam insole. In addition, the instant slippers will cover the wearer's ankles.

ISSUE:

Are the instant women's slippers classifiable in subheading 6403.51, HTSUSA, which provides for other footwear with outer soles of leather?

LAW AND ANALYSIS:

Classification of goods in Chapter 64, which provides for footwear, is determined by the constituent material of the outer sole and upper of the footwear. Note 4(a) to Chapter 64 provides:

(a) 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.

In addition, General Explanatory Note D to Chapter 64 states, in pertinent part:

If the upper consists of two or more materials, classification is determined by the constituent material which has the greatest external surface area, no account being taken of accessories or reinforcements, such as ankle patches, protective or ornamental strips or edging, other ornamentation (e.g. tassels, pompoms or braid), buckles, tabs, eyelet stays, laces or slide fasteners.

It is Customs position that the term "accessories and reinforcements" includes any additional material added to an otherwise completed upper as long as the underlying material is a plausible upper material. For example, leather or vinyl are plausible upper materials, while foam/tricot is normally a lining material and is not a plausible upper material.

In determining the constituent material of the instant slippers' uppers, the synthetic sheepskin band near the sole has not been excluded as an accessory or reinforcement. Even though the sheepskin band appears to be ornamentation on the slipper, when removed it exposes a foam lining, which could not form a plausible upper for the footwear in question. Nevertheless, it is our position, even after including the synthetic sheepskin band as part of the uppers, that the suede leather material comprises the greatest external surface area of the slippers uppers.

Regarding the outer sole of the slippers, Note 4(b) to Chapter 64 provides:

(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.

In the instant case, since the suede leather material completely covers the outer sole it has the greatest surface area in contact with the ground. Therefore, the instant slippers would be classifiable in Heading 6403.51, HTSUSA, which provides for footwear with outer soles of leather, covering the ankles. The slippers are not classifiable in 6403.59, HTSUSA, which provides
for footwear with outer soles of leather, other, turn or turned footwear, as there is no provision in the HTSUSA for turn footwear which, as these slippers do, covers the ankles.

HOLDING:

The pigskin suede leather women's slippers are classifiable in subheading 6403.51.90, HTSUSA, which provides for footwear with outer soles of leather, covering the ankle, other, for other persons. The rate of duty of 10 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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