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HQ 087619


October 5, 1990

CLA-2:CO:R:C:G 087619 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.9015

Ms. Laura Dakin
Dakin, Inc.
7000 Marina Blvd.
Brisbane, CA 94005

RE: Garfield and Odie slippers with traction dots

Dear Ms. Fumagalli:

This is in reference to your letter dated April 13, 1990, requesting tariff classification of slippers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples produced in China were provided.

FACTS:

The merchandise at issue consists of two styles of women's plush textile slippers. Importer's style number 84-2160 resembles the character "Garfield;" style number 84-1520 resembles the character "Odie." Both styles have an acrylic/nylon textile upper and polyfiber fill stuffing. The eyes and nose of the characters are made of plastic that is glued to the slipper. The outer soles are made up textile material with plastic (PVC) tractions dots. The dots on the soles measure 1/8 inch in diameter, spaced 2/9 inches apart (on center) from side to side, 1/5 inch on the diagonal and less than 1/32 of an inch thick. The importer states that the weight of the rubber/plastic components accounts for more than 10 percent of the weight of the entire shoe for style number 84-2160; and less than 10 percent of the weight of style number 84-1520.

ISSUE:

Whether the surface of the outer sole is considered to be textile or rubber/plastic.

LAW AND ANALYSIS:

Classification of goods in chapter 64, HTSUSA, which provides for footwear, is determined by the materials of the outer soles and uppers. Note 4(b) to chapter 64, HTSUSA, states 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. Because the plastic dots are not accessories or reinforcements, they will not be excluded by note 4(b) to chapter 64, HTSUSA. Therefore, the outer sole is made up of both the textile and the plastic dots.

Because the sole of this slipper is made up of both plastic and textile, it must be determined which of these components has the most contact with the ground. The dots are slightly raised to prevent the textile from touching the ground to protect the textile and to provide traction to the wearer. Because this slipper has a soft sole it is more likely that the textile will touch the ground. This will also depend on the ground surface and the weight of the wearer. However, on this slipper the dots are small and widely spaced; and the sole is soft and thickly padded so there is a lot more textile than plastic that touches the ground.

HOLDING:

The merchandise at issue is classifiable under subheading 6405.20.9015, HTSUSA, as other footwear, with uppers of textile materials, other, house slippers. The rate of duty is 12.5 percent ad valorem.

Sincerely,

John Durant, Director

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