HQ 087549: Moccasin style slippers

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 087549

                                  October 11, 1990



          CLA-2:CO:R:C:G  087549  SR

          CATEGORY:  Classification

          TARIFF NO.:  6405.20.90

          Mr. William T. Corcoran
          F.W. Myers & Co., Inc.
          Myers Building
          Rouses Point, New York 12979-1091

          RE: Moccasin style slippers

          Dear Mr. Corcoran:

               This is reference to your letter dated June 19, 1990,
          requesting the tariff classification of slippers under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  A sample produced in Canada was submitted.

          FACTS:

               The merchandise at issue is slippers.  They are in moccasin
          style which has one piece that wraps up around the foot that is
          sewn to a top piece that covers the toe area.  They are composed
          of cellular vinyl on a backing of knitted fabric with a surface
          comprised of textile fibers that are 100 percent cotton.  The
          slipper is lined with a knit pile made-up of man-made fibers that
          also covers the edging around the ankle.

          ISSUE:

               What is the classification of moccasin style slippers?





















                                         -2-

          LAW AND ANALYSIS:

               General Note 1(a) to Chapter 64, HTSUSA, states that Chapter
          64 does not cover footwear without applied soles, of textile
          materials.  The slippers at issue are composed of textile
          material and do not have applied soles.  The Explanatory Notes
          provide the official interpretation of the tariff at the
          international level.  The Explanatory Notes to Chapter 64 state
          as follows:

            C. The term "outer sole" as used in headings 64.01 to 64.05
               means that part of the footwear (other than an attached
               heel) which, when in use, is in contact with the ground.
               The constituent material of the outer sole for purposes of
               classification shall be taken to be the material having the
               greatest surface area in contact with the ground.  In
               determining the constituent material of the outer sole, no
               account should be taken of attached accessories or
               reinforcements . . .

                 In the case of footwear made in a single piece (e.g.,
               clogs) without applied soles, no separate outer sole is
               required; such footwear is classified with reference to the
               constituent material of its lower surface.

            D. For the purposes of the classification of footwear in this
               Chapter, the constituent material of the uppers must also be
               taken into account.  The upper is the part of the shoe or
               boot above the sole.  However, in certain footwear with
               plastic mounted soles or in shoes of the American Indian
               moccasin type, a single piece of material is used to form
               the sole and either the whole or part of the upper, thus
               making it difficult to identify the demarcation between the
               outer sole and the upper.  In such cases, the upper shall be
               considered to be that portion of the shoe which covers the
               sides and top of the foot.  The size of the uppers varies
               very much between different types of footwear, from those
               covering the foot and the whole leg, including the thigh
               (for example fisherman's boots), to those which consist
               simply of straps or thongs (for example sandals).

               The slippers at issue do not have an applied sole; however,
          they are in the style of the American Indian moccasin.  It is



















                                         -3-

          clear from the Explanatory Notes that American Indian Moccasin
          type of footwear is intended to be classified in Chapter 64 even
          though it does not have an applied sole.  According to the
          Explanatory Notes the sole of the moccasin is the part of the
          shoe that touches the ground, with the upper beginning at the
          side of the foot.  The constituent material of both the sole and
          upper of the slipper at issue is textile.

          HOLDING:

               The moccasin style slipper at issue is classifiable under
          subheading 6405.20.90, HTSUSA, which provides for other footwear,
          with uppers of textile materials, other, house slippers.  The
          rate of duty, if this merchandise is considered "goods
          originating in the territory of Canada", is 10 percent ad valorem
          under the special duty rate column.  Otherwise, the merchandise
          is dutiable at the rate of 12.5 percent ad valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division