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HQ 087549


October 11, 1990

CLA-2:CO:R:C:G 087549 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Mr. William T. Corcoran
F.W. Myers & Co., Inc.
Myers Building
Rouses Point, New York 12979-1091

RE: Moccasin style slippers

Dear Mr. Corcoran:

This is reference to your letter dated June 19, 1990, requesting the tariff classification of slippers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Canada was submitted.

FACTS:

The merchandise at issue is slippers. They are in moccasin style which has one piece that wraps up around the foot that is sewn to a top piece that covers the toe area. They are composed of cellular vinyl on a backing of knitted fabric with a surface comprised of textile fibers that are 100 percent cotton. The slipper is lined with a knit pile made-up of man-made fibers that also covers the edging around the ankle.

ISSUE:

What is the classification of moccasin style slippers?

LAW AND ANALYSIS:

General Note 1(a) to Chapter 64, HTSUSA, states that Chapter 64 does not cover footwear without applied soles, of textile materials. The slippers at issue are composed of textile material and do not have applied soles. The Explanatory Notes provide the official interpretation of the tariff at the international level. The Explanatory Notes to Chapter 64 state as follows:

C. The term "outer sole" as used in headings 64.01 to 64.05 means that part of the footwear (other than an attached heel) which, when in use, is in contact with the ground. The constituent material of the outer sole for purposes of classification shall be taken to be the material having the greatest surface area in contact with the ground. In determining the constituent material of the outer sole, no account should be taken of attached accessories or reinforcements . . .

In the case of footwear made in a single piece (e.g., clogs) without applied soles, no separate outer sole is required; such footwear is classified with reference to the constituent material of its lower surface.

D. For the purposes of the classification of footwear in this Chapter, the constituent material of the uppers must also be taken into account. The upper is the part of the shoe or boot above the sole. However, in certain footwear with plastic mounted soles or in shoes of the American Indian moccasin type, a single piece of material is used to form the sole and either the whole or part of the upper, thus making it difficult to identify the demarcation between the outer sole and the upper. In such cases, the upper shall be considered to be that portion of the shoe which covers the sides and top of the foot. The size of the uppers varies very much between different types of footwear, from those covering the foot and the whole leg, including the thigh (for example fisherman's boots), to those which consist simply of straps or thongs (for example sandals).

The slippers at issue do not have an applied sole; however, they are in the style of the American Indian moccasin. It is
clear from the Explanatory Notes that American Indian Moccasin type of footwear is intended to be classified in Chapter 64 even though it does not have an applied sole. According to the Explanatory Notes the sole of the moccasin is the part of the shoe that touches the ground, with the upper beginning at the side of the foot. The constituent material of both the sole and upper of the slipper at issue is textile.

HOLDING:

The moccasin style slipper at issue is classifiable under subheading 6405.20.90, HTSUSA, which provides for other footwear, with uppers of textile materials, other, house slippers. The rate of duty, if this merchandise is considered "goods originating in the territory of Canada", is 10 percent ad valorem under the special duty rate column. Otherwise, the merchandise is dutiable at the rate of 12.5 percent ad valorem.

Sincerely,

John Durant, Director

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