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NY A85918

July 25, 1996

CLA-2-64:RR:NC:TP:346 A85918


TARIFF NO.: 6405.20.90

Mr. Kim Young
BDP International Inc.
2721 Walker NW
Grand Rapids, MI 49504

RE: The tariff classification of footwear from Hong Kong or China.

Dear Mr. Young:

In your letter dated July 8, 1996, on behalf of Meijer Inc., you requested a tariff classification ruling.

The submitted samples are two half pairs of children's sock- top slippers with polyester textile uppers that come complete with sewn-on plush animal heads over the toes and fluffy tails behind the heels. Both these slippers have separately sewn-on soft textile outer soles that have plastic/rubber "traction dots" symmetrically spaced on their bottom surfaces.

The slipper you identify as "Code# 831686", features a lion cubs head and displays the logo "The Lion King" on its side and bottom. It has a textile outer sole with rubber/plastic dots measuring about 1/32 inch thick, 1/16 inch in diameter and spaced diagonally about 3/16 inches apart on center. Previous Headquarters rulings have held that soft outer soles of textile materials with rubber/plastic traction dots of this thickness and spacing configuration will have more of the textile material than the rubber/plastics contacting the ground. The constituent material of the outer sole for this sample shoe is therefore considered to be textile.

The second slipper, you identify as "Code# 831690" features a dog's head and tail, and displays the logo "101 Dalmatians" on its side and bottom. It has a soft textile outer sole, with rubber/plastic traction dots measuring about 1/32 inch thick, 3/32 inch in diameter and spaced diagonally about 3/8 inches apart on center. Previous Headquarters rulings have held that this spacing configuration allows more of the textile material than the rubber/plastics on the surface of the outer sole to contact the ground, so that this outer sole will also be considered to be textile.

The slippers are marked with "The Lion King" and " 101 Dalmatians". These are trademarks registered with the U.S. Customs Service and authorization from the trademark holder to import these shoes may be required prior to release from Custom's custody.

The applicable subheading for both these slippers (Code#'s 831686 and 831690) will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the sole's external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight predominately consists of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included); and which has a line of demarcation between the sole and the upper. The duty rate will be 12.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on a third sample slipper that you identify as "Code# 831688", the court jester style, which has a textile upper and a flat, semi-rigid, non-woven fabric outer sole with symmetrically spaced rubber/plastic "dots". It also has a removable,flat, 1/4 inch thick, textile faced plastic EVA insole. Your request for a classification ruling, for this slipper, should include an accurate component material percentage weight breakdown of all the parts, with the total weight of the separately sewn-on outer sole counted, for weight purposes, to be entirely rubber/plastics. In addition, provide the fiber content, by weight, for the textile ("flannel") material of the upper.

We are returning your samples as you requested.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 212-466-5889.


Roger J. Silvestri

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