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HQ 967735




June 21, 2005

CLA-2 RR:CR:TE 967735 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 6115.93.9020

Ms. Susie Koo
DML Marketing Group, Ltd. (Legale)
7711 Hayvenhurst Avenue
Van Nuys, California 91406

RE: Revocation of NY L83856; Slipper Socks; Not Footwear with Applied Soles

Dear Ms. Koo:

In New York Ruling Letter (NY) L83856, issued to you April 22, 2005, two styles of knit textile slipper socks were classified in subheading 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other footwear: With uppers of textile materials: Other,” with an applicable duty rate of 12.5 percent ad valorem. We have reviewed that ruling and have found it to be in error. Therefore, this ruling revokes NY L83856.

FACTS:

In NY L83856, the two half pair samples of slipper socks, identified as styles A and B, were found to have separately applied soles. Style A has a knit upper of a textile material you state is composed of acrylic, polyester and nylon fibers. What was found to constitute an outer sole consists of two, separately sewn-on patches of textile fabric with small, widely spaced, plastic traction dots. Style A also has a padded, green frog face sewn-on at the ankle.

Style B has a knit upper of a textile material you state is composed of acrylic and nylon fibers. What was found to constitute an outer sole consists of two, separately sewn-on patches of textile fabric with small, widely spaced, plastic traction dots. Style B features a plush textile monkey figure accessory, with a head, plastic eyes and a tail, sewn onto the instep portion of the upper.

ISSUE:

Whether the textile footwear is properly classified in subheading 6405.20.90, HTSUS, as “Other footwear: With uppers of textile materials: Other;” or in subheading 6115.93.9020, HTSUSA, textile category 632, as “Panty hose...stockings, socks and other hosiery, including...footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: Other, Other.”

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.

Among other merchandise, chapter 64, HTSUS, covers footwear. Note 1(b) to chapter 64 states that “[t]his chapter does not cover: Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (section XI).” In pertinent part, note 4(b) to chapter 64 states that “[t]he 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.”

Section XI, HTSUS (the section under which chapter 61 falls), covers textiles and textile articles. Note 1(n) to section XI states that “[t]his section does not cover: Footwear or parts of footwear, gaiters or leggings or similar articles of chapter 64.” Chapter 61, HTSUS, covers articles of apparel and clothing accessories, knitted or crocheted. Among other goods, heading 6115, HTSUS, covers “...stockings, socks and other hosiery, including...footwear without applied soles....”

The samples at issue are textile slipper socks whose entire underfoot area would be in contact with the ground. In order for such footwear to be classified in chapter 64, HTSUS, the outer sole must be a separately identifiable component prior to its application to the upper and encompass essentially the entire underfoot area, and the complete article must not be designed to be worn inside other footwear. Mere patches, pads, dots, strips, etc., that are attached to a sock’s underfoot area, do not, in and of
themselves, constitute an applied sole. Such materials attached to a pre-existing outer sole, however, are considered in determining the constituent material having the greatest surface area in contact with the ground. Although neither style A nor B appears clearly designed to be worn inside other footwear, the textile fabric patches (with traction dots) that are applied to the slipper socks do not constitute separately identifiable components which encompass essentially the entire underfoot area. The textile fabric patches do not constitute an outer sole in and of themselves, and the socks do not incorporate a pre-existing outer sole. In light of the above analysis, we find that the two styles of slipper socks are properly classified under heading 6115, as footwear without applied soles.

HOLDING:

The slipper socks identified as styles A and B are classified in subheading 6115.93.9020, HTSUSA, the provision for “Panty hose...stockings, socks and other hosiery, including...footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: Other, Other.” The general column one duty rate is 14.6 percent ad valorem.

Merchandise classified in subheading 6115.93.9020, HTSUSA, falls within textile category 632. Quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent negotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas," which is available on our web cite at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web cite of the Office of Textiles and Apparel of the Department of Commerce at http://otexa.ita.doc.gov.

NY L83856, issued April 22, 2005, is hereby revoked.

Sincerely,


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