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NY B82103




February 28, 1997

CLA-2-64:RR:NC:TA:346 B82103

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.9015

Mr. Irwin A. Seltzer
H.Z. Bernstein Co., Inc.
2975 Kennedy Blvd.
Jersey City, NJ 07306

RE: The tariff classification of footwear from China.

Dear Mr. Seltzer:

In your letter dated February 11, 1997, on behalf of R&S Sales Co., Inc., you requested a tariff classification ruling.

The submitted sample, your style #589, is an open back house slipper that has a man-made textile fake-fur upper, featuring a stuffed shaggy dog head complete with long floppy ears, plastic eyes and a plastic nose. The midsole consists of a layer of soft spongy foamed plastic, approximately 3/4 of an inch thick, that is covered with the same shaggy textile fake-fur material which forms the upper. The separately sewn-on outer sole is made of a woven textile fabric which is covered with widely spaced plastic traction dots that are approximately 3/32 of an inch in diameter, less than 1/16 inch thick and are positioned about 3/8 inch apart on center along both diagonals and 1/2 inch from side to side.

Note 4(b) to Chapter 64 of the Harmonized Tariff Schedule (HTS), states that the constituent material of the outer sole shall 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. Customs does not consider plastic traction dots to be excludable as accessories or reinforcements since they do not resemble the given exemplars in Note 4(b). With this requirement in mind, past Customs Headquarters rulings have held that various factors should be considered in determining the constituent material of the outer sole, including the rigidity or flexibility of the sole and the size, shape and placement of the traction dots on the sole.

In the instant case, the 3/4 inch thick, soft foam midsole provides some rigidity to the sole of this slipper, but much less than would a stiff cardboard midsole or even a more densely formed, less elastic foamed plastic one. In addition, considering the fact that the small sized plastic dots on the sole in question are spaced widely apart and only slightly protrude from the textile material, it is the determination of this office that the textile material of this outer sole has the greatest surface area in contact with the ground in use.

We are returning the sample as you requested.

The applicable subheading for the house slipper, as described above, will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is not predominately rubber, plastics, leather, or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 212-466-5889.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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