The tariff classification of a child's slipper from Taiwan.

NY 852822 Jun 12 1990 CLA-2-64:S:N:N3D:346 M 852822 CATEGORY: Classification TARIFF NO.: 6405.20.30 Mr. David E. Katzman Advance Brokers, Ltd. 201 Sumner Street East Boston, Massachusetts 02128 RE: The tariff classification of a child's slipper from Taiwan. Dear Mr. Katzman: In your letter dated May 23, 1990, on behalf of your client, Stonemark, Inc., you requested a tariff classification ruling. The submitted sample, your style #0015, is a child's textile slipper. The slipper has a lined textile upper, an outer surface of, you state, predominately cotton material, a knit sock top, polyfiber fill stuffing, and an outer sole of, you state, 100% cotton with PVC traction dots. The plastic dots on the sole of the instant sample we have measured to be 1/16" in diameter, spaced approximately 1/4 inch apart (on center) along the diagonals, 3/8 inch from side to side, and less than 1/32 of an inch thick. Chapter 64, Note 4(b) of the Harmonized Tariff schedule states that "the 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 reinforcemtns such as spiles, bars, nails, protectors or similar attachments". We do not consider thse circular plastic dots to be excludable as accessories or reinforcements given the nature of examples cited. We consider the circular dots of plastic not as additions to, but as part of the material that was cut for use as an outer sole. It is our opinion, however, that both the rubber/plastic circular dots and the textile material come in contact with the ground, with the textile material having the greatest external surface area in contact with the ground. We note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slipper would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit". We are returning your sample as you requested. The applicable subheading for the item described above, style #0015, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the sole's external surface is predominately other than rubber, plastic, leather or composition leather; in which the upper's external surface is predominately a textile material; in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax; and which has a line of demarcation between the sole and the upper. The rate of duty will be 7.5% 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 New York Seaport