Animal slippers with outer soles made of textile fabric which are covered with plastic/rubber traction dots

HQ 089412 August 7, 1991 CLA-2 089412 DWS CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Ellen Jensen J.P. Reynolds Company, Inc. P.O. Box 13071 Ft. Lauderdale, FL 33316 RE: Animal slippers with outer soles made of textile fabric which are covered with plastic/rubber traction dots Dear Ms. Jensen: This is in response to your letter of April 24, 1991, concerning the classification of certain animal slippers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The samples submitted for our examination were used in laboratory tests, and we have retained the slippers for comparison purposes. FACTS: The animal slippers are of two types, a dog and a cat. Both have shaggy uppers made of man-made fibers and thick, foam- padded midsoles. The outer soles are made of woven fabric with numerous plastic dots placed on them for traction purposes. The dots are about 1/8 inch in diameter, and are spaced, on center, 1/4 inch apart from side to side and 4/21 inch apart diagonally. About 75 percent of the weight of each slipper's outer sole is woven fabric, the other 25 percent being the plastic dots. ISSUE: What is the classification of the animal slippers under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Chapter 64 Note 4(b) provides that "[t]he constituent material of the outer sole shall be taken to be the material having the greatest surface 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 these rubber/plastic traction dots to be excludable as accessories or reinforcements since they do not resemble the given exemplars in Note 4(b). Therefore, the traction dots are part of the material of the outer sole and they must be considered in determining the composition of the outer sole. If the textile material is deemed to be the constituent material of the slippers' outer sole, the slippers would be classifiable in subheading 6405.20, HTSUSA, which provides for: "[o]ther footwear: [w]ith uppers of textile materials." If the rubber/plastic traction dots are the constituent material of the outer sole, the slippers would be classifiable in subheading 6404.19, HTSUSA, which provides for: "[f]ootwear with outer soles of rubber or plastics . . . and uppers of textile materials." An examination of the surface area of the outer soles shows that the plastic dots only cover 25 percent of the outer sole of the dog slippers and only 32 percent of the outer sole of the cat slippers. This fact in itself is not conclusive that more fabric is in contact with the ground than plastic. However, there is a layer of thick foam beneath the surface of the outer soles which makes the soles flexible so that they are readily depressed. It appears that the weight of the wearer of the animal slippers would cause the plastic dots to recede somewhat into the woven material with the result that more of the fabric would be in contact with the ground than plastic. Therefore, since the constituent material of the outer soles is the woven fabric, the animal slippers are classifiable under subheading 6405.20.90, HTSUSA. HOLDING: The animal slippers are classifiable under subheading 6405.20.90, HTSUSA, which provides for: "[o]ther footwear: [w]ith uppers of textile materials: [o]ther." The general, column one rate of duty is 12.5 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division