Footwear; Slipper, slip-on; Upper, external surface area

HQ 954936 November 23, 1993 CLA-2 CO:R:C:M 954936 DFC CATEGORY: Classification TARIFF NO.: 6405.90.90 Ame S. Abe Elite Customs Service, Inc. 5777 W. Century Blvd., Suite 850 Los Angeles, CA 90045 RE: Footwear; Slipper, slip-on; Upper, external surface area Dear Ms. Abe: In a letter dated August 28, 1993, on behalf of Grand Plastics, Inc., you inquired as to the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS), of a slip-on shoe manufactured in China. You state that the footwear, a sample of which was submitted for examination, has an upper of which the major material is seaweed. FACTS: The sample, which was submitted without a style name or number, has an upper the external surface area of which is made entirely of interlaced strips of different materials in various colors. Each strip is about 1/4 inch wide. The majority of the strips appear to be of natural raffia plaits. The other strips are made of textile materials; the silvery strips are textile covered by plastics. The sole appears to be made of rubber and/or plastics. ISSUE: What is the constituent material which comprises the greatest external surface area of the shoe's upper? 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 -2- [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. Note 3 to Chapter 64, HTSUS, provides that "[f]or the purposes of this chapter, the expression 'rubber or plastics' includes any textile material visibly coated (or covered) externally with one or both of those materials. Note 4(a) to Chapter 64, HTSUS, reads as follows: The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) to the HTSUS, although not dispositive should be looked to for the proper interpretation of the HTSUS. See 54 FR 35128 (August 23, 1989). EN (E) to Chapter 64, HTSUS, states that "[i]t should be noted that for the purposes of this chapter, the expression 'rubber or plastics' includes any textile material visibly coated or covered externally with one or both of those materials, which means that the coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour." EN (F) to Chapter 64, HTSUS, states that "[s]ubject to the provision of (E) above, for the purposes of this Chapter, the expression 'textile materials' covers the fibers, yarns, fabrics, felts, nonwovens, twine, cordage, ropes, cables, etc., of Chapters 50- to 60." It appears that the light tan strips are natural raffia plaits described in Heading 4601, HTSUS, which precludes them from being considered "textile materials" for purposes of classification under Chapter 64, HTSUS, noting EN (F), supra. The silvery strips are a fabric visibly coated with plastics. Therefore, these strips are considered to be plastics for purposes of classification under Chapter 64, HTSUS, following note 3 to Chapter 64, HTSUS, supra. The other strips are of textile materials. -3- Based on a visual examination of the sample, it is our opinion that the raffia strips occupy more surface area of the upper than either the plastic or the textile ones. The claim in A-3-d of the Interim Footwear Invoice (IFA) that the external surface area of the upper is of materials other than leather, rubber/plastics, or textile is probably correct. The claim in A- 4-c of the IFA that the sole is of other materials is incorrect because the external surface area of the sole is obviously 100% plastics. However, this fact is not material to the classification of the footwear in this case. In view of the foregoing, it is our position that the slipper with the raffia upper is classifiable under subheading 6405.90.90, HTSUS, which provides for other footwear, other, other. HOLDING: Raffia constitutes the greatest external surface area of the slipper's upper. The slipper is dutiable at the rate of 12.5% ad valorem under subheading 6405.90.90, HTSUS. Sincerely, John Durant, Director Commercial Rulings Division