HQ 087619: Garfield and Odie slippers with traction dots

us-cbp-cross-rulings-hq-087619HQ 087619: Garfield and Odie slippers with traction dotsGuidance

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 087619

                                   October 5, 1990



          CLA-2:CO:R:C:G  087619  SR

          CATEGORY:  Classification

          TARIFF NO.:  6405.20.9015

          Ms. Laura Dakin
          Dakin, Inc.
          7000 Marina Blvd.
          Brisbane, CA 94005

          RE:  Garfield and Odie slippers with traction dots

          Dear Ms. Fumagalli:

               This is in reference to your letter dated April 13, 1990,
          requesting tariff classification of slippers under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  Samples produced in China were provided.

          FACTS:

               The merchandise at issue consists of two styles of women's
          plush textile slippers.  Importer's style number 84-2160
          resembles the character "Garfield;" style number 84-1520
          resembles the character "Odie."  Both styles have an
          acrylic/nylon textile upper and polyfiber fill stuffing.  The
          eyes and nose of the characters are made of plastic that is glued
          to the slipper.  The outer soles are made up textile material
          with plastic (PVC) tractions dots.  The dots on the soles measure
          1/8 inch in diameter, spaced 2/9 inches apart (on center) from
          side to side, 1/5 inch on the diagonal and less than 1/32 of an
          inch thick.  The importer states that the weight of the
          rubber/plastic components accounts for more than 10 percent of
          the weight of the entire shoe for style number 84-2160; and less
          than 10 percent of the weight of style number 84-1520.


















                                         -2-

          ISSUE:

               Whether the surface of the outer sole is considered to be
          textile or rubber/plastic.

          LAW AND ANALYSIS:

               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.

          HOLDING:

               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.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division











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