Child's slipper

HQ 085585 December 21, 1989 CLA-2:CO:R:C:G 085585 SR CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Laura Fumagalli Dakin, Inc. 7000 Marina Blvd. Brisbane, CA 94005 RE: Child's slipper Dear Ms. Fumagalli: This is in reference to your letter dated August 17, 1989, requesting the tariff classification of a child's slipper under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Korea was submitted. FACTS: The merchandise at issue is a child's textile bear slipper. The bear is wearing a textile Chicago Bears helmet. The information provided by the inquirer states that the slipper consists of an upper of 100% nylon tricot (helmet portion), 100% acrylic (plush portion), and an outer sole of 100% polyester tricot with P.V.C. non-slip dots and polyurethane foam cushioning. The plastic dots on the sole are 1/8 inch in diameter and less than 1/32 inch thick. ISSUE: Whether the outer sole is of textiles or rubber and plastic for classification purposes. LAW AND ANALYSIS: Classification of goods in chapter 64, HTSUSA, which provides for footwear, is determined by the materials of the -2- outer soles and uppers. Note 4(b) to chapter 64, HTSUSA, states that 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. The dots are raised to prevent the textile from touching the ground to protect the textile and to provide traction to the wearer. Because the slipper has a non- rigid textile sole and a lot of textile surface area between the dots, it is the textile that has the most contact with the ground. HOLDING: The merchandise at issue is classifiable under subheading 6405.20.90, HTSUSA, as footwear in which the soles' external surface is predominately other than rubber, plastic, leather or composition leather; with uppers of textile material, other. The rate of duty is 12.5 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference