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HQ 088523


May 8, 1991

May 8, 1991

CLA-2 CO:R:C:M 088523 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6217.10.0030

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

RE: Reconsideration of Headquarters Ruling Letter (HRL) 087549 dated October 11, 1990. Slipper, moccasin style; HRL 087549 modified

Dear Mr. Corcoran:

In the above-referenced letter we advised you that a moccasin style slipper produced in Canada was classifiable under subheading 6405.20.90, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as other footwear, with uppers of textile materials, other, house slippers. We have been asked by our San Francisco office to reconsider the result reached in that ruling.

FACTS:

The merchandise involved is a house slipper. The sample submitted is a moccasin-type slipper which resembles in appearance a fur-lined leather slipper. The exterior of the slipper is of an imitation suede made of cellular vinyl with a cotton fiber flocking and a backing of knit fabric. It is lined with a man-made pile fabric which is also used as a trim around the ankle.

ISSUE:

Is the house slipper considered footwear for tariff purposes?

LAW AND ANALYSIS:

Legal Note (LN) 1(a) to Chapter 64, HTSUSA, excludes from coverage therein footwear without applied soles, of textile material. The slipper involved is composed of textile material and does not have an applied sole. The Explanatory Notes (EN) provide the official interpretation of the tariff at the international level. The relevant EN 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 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).

(E) It should be noted that for the purposes of this Chapter, the expression "rubber or plastics" includes any textile material visibly coated or covered externally with one or both of those materials, which means that the coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour.

(F) Subject to the provision of (E) above, for the purposes of this Chapter the expression "textile materials" covers the fibres, yarns, fabrics, felts, nonwovens, twine, cordage, ropes, cables, etc., of Chapters 50 to 60.

Although the sample is obviously a bedroom slipper and, thus, "footwear" as that term is ordinarily used, it is excluded from Chapter 64 by LN 1(a) to that chapter. The flocked plastic exterior material (a fabric backing laminated to a plastic layer covered with textile flocking) would be classified in Chapter 60, if imported as a material, and, consequently is considered a "textile material" for the purposes of Chapter 64 following General EN (F) to that chapter.

Because there is no line of demarcation between the sole and the upper, there is no "applied sole." We note that General EN (D) to Chapter 64 does provide instructions on approximately where to draw the line between the sole and the upper in "American Indian moccasin type" footwear, which is clearly the construction method used in this sample. However, that note is applicable only to those moccasins which are not excluded from Chapter 64 by LN 1(a) to that chapter because they are made of a material other than textile material (in fact, almost always leather).

In view of the foregoing, it is now our position that slippers represented by the sample are classifiable under subheading 6217.10.0030, HTSUSA, as other made up clothing accessories, accessories, of man-made fibers.

HOLDING:

Slippers represented by the sample are classifiable under subheading 6217.10.0030, HTSUSA. The rate of duty, if the slippers are considered "goods originating in the territory of Canada," is 10.8 percent ad valorem. Otherwise, the merchandise is dutiable at the rate of 15.5 percent ad valorem. The applicable textile category is 659.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas(Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This notice to you should be considered a modification of HRL 087549 under 19 CFR 177.9(d). It is not to be applied retroactively to HRL 087549 (19 CFR 177.9(d) (2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions in the merchandise of this type HRL 087549 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion notify
this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Sincerely,

John Durant, Director

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