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NY 805026




December 20, 1994

CLA-2-64:S:N:N8:346 805026

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.30

Mr.John H. Qualey
Rogers & Brown Inc.
PO Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of two children's slippers from China.

Dear Mr Qualey:

In your letter dated December 7, 1994, on behalf of the Franco Manufacturing Company, you requested a tariff classification ruling.

The submitted samples are two half pairs of children's slippers, which you have marked as "Item #1" and "Item #2".

"Item #1" slipper has a cotton terry cloth upper with an open heel and a separately sewn-on soft textile outer sole that has rubber/plastic "traction dots" symmetrically spaced on its bottom surface.

Based on our measurements, the rubber/plastic traction dots are about 1/32 inch thick, 1/16 inch in diameter and are spaced diagonally about 3/16 inches apart on center. Previous Headquarters rulings have held that soft outer soles of textile materials with rubber/plastic traction dots of this thickness and these spacing configurations will have more of the textile material than the rubber/plastic contacting the ground. The constituent material of the outer sole for this sample shoe is therefore considered to be textile.

The second slipper, identified as "Item #2", differs little in construction from slipper "Item #1". It has a flat woven cotton upper instead of a terry cloth one, but otherwise, the two slippers are of similar design and shape. We note that the textile outer sole of slipper #2 does not have any rubber/plastic traction dots.

Your letter does state that its "flat woven cotton sole" will "also ... feature PVC traction". By telephone, you have confirmed for us that when imported, the sole of "Item #2" will also have the same sized rubber/plastic traction dots, with the identical spacing configuration that we have measured and described for "Item #1".

The applicable subheading for both these slippers will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is predominately other than rubber, plastic, leather or composition leather; in which the upper's external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings, accessories and reinforcements not included). The rate of duty will be 7.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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