Footwear; Slipper, moccasin type; Slip-on type footwear; DRL 882923 revoked

HQ 953836 June 11, 1993 CLA-2 CO:R:C:M 953836 DFC CATEGORY: Classification TARIFF NO.: 6402.99.30 Ms. Jane A. Sheridan Import Dept. Sidney Rich Associates, Inc. 1950 Craig Road St. Louis, Missouri 63146 RE: Footwear; Slipper, moccasin type; Slip-on type footwear; DRL 882923 revoked Dear Ms. Sheridan: In a letter dated April 5, 1993, you asked that District Ruling Letter (DRL) 882923 dated March 16, 1993, issued by the Acting District Director at Portland, Oregon, concerning the tariff classification of a children's moccasin type slipper be reconsidered. A sample which will be manufactured in China was submitted for examination. FACTS: The sample, pattern #60822N is a children's moccasin type "slip-on" slipper with an upper and sole of polyvinyl chloride. It has a textile lining that folds over the upper and forms a cuff around the topline. In DRL 882923, you were advised that the moccasin type slipper is classifiable under subheading 6402.99.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics, other, valued not over $3/pair, with duty at the rate of 48% ad valorem. However, if the slipper is valued over $3 per pair but not over $6.50 per pair, the applicable rate of duty is 90 cents per pair plus 37.5% ad valorem under subheading 6402.99.70, HTSUS. You agree that the external surface area of the upper of the sample slipper is not over 90% plastic. However, you contend that the moccasin type slipper is "slip-on" footwear and is more specifically described under subheading 6402.99.30, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics, other footwear, other, other, footwear of the slip- on type, that is held to the foot without the use of laces or buckles or other fasteners. -2- ISSUE: Does the provision for footwear of the slip-on type in subheading 6402.99.30, HTSUS, more specifically describe the moccasin type slipper than the provisions of subheadings 6402.99.60-70, HTSUS, which provide for other footwear with outer soles and uppers of rubber or plastics? LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes. The moccasin type slipper is of a slip-on type of footwear which is more specifically described in subheading 6402.99.30, HTSUS, which provides for footwear of the slip-on type than the provisions of subheadings 6402.99.60-70, HTSUS, which provide for other footwear with outer soles and uppers of rubber or plastics. HOLDING: Following GRI 1, HTSUS, the children's moccasin type slipper is classifiable under subheading 6402.99.30, HTSUS. DRL 882923 is revoked. Sincerely, John Durant, Director Commercial Rulings Division