United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0086080 - HQ 0086147 > HQ 0086085

Previous Ruling Next Ruling

HQ 086085

March 6, 1990

CLA-2:CO:R:C:G 086085 SR


TARIFF NO.: 6405.20.9015

Young S. Son
Ducson Co., Inc.
350 5th Ave., Suite 2617
New York, NY 10118

RE: Slippers

Dear Mr. Son:

This is in reference to your letter dated November 9, 1989, requesting the tariff classification of slippers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Korea was submitted.


The merchandise at issue is a woman's textile slipper; importer's style number P-2051. The slipper is composed of a textile upper, a thick foam plastic padded insole that is covered with a layer of the same textile material as the upper, and an outer sole of textile fabric with plastic (PVC) traction dots. The plastic dots on the sole of the sample measure approximately 3/32 of an inch in diameter, 1/32 of an inch thick, and are spaced approximately 5/16 of an inch apart (on center).


Whether the outer sole is of textiles or rubber and plastic for classification purposes.


Classification of goods in chapter 64, HTSUSA, which
provides for footwear, is determined by the materials of the outer soles and uppers. Note 4(b) to chapter 64, HTSUSA, states 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.

Because the sole of this slipper is made up of both plastic and textile, it must be determined which of these components has the most contact with the ground. The dots are slightly raised to prevent the textile from touching the ground to protect the textile and to provide traction to the wearer. Because this slipper has a soft sole it is more likely that the textile will touch the ground. This will also depend on the ground surface and the weight of the wearer. However, on this slipper the dots are small and widely spaced; and the sole is soft and thickly padded so there is a lot more textile than plastic that touches the ground.


The merchandise at issue is classifiable under subheading 6405.20.9015, HTSUSA, as other footwear, with uppers of textile materials, other, house slippers. The rate of duty is 12.5 percent ad valorem.


John Durant, Director

Previous Ruling Next Ruling

See also: