HQ 087837: Classification of a child's textile slipper

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 087837

                                   November 23, 1990
            CLA-2  CO:R:C:G  087837 DFC

            CATEGORY:  Classification

            TARIFF NO: 6405.20.90

            John M. Peterson, Esq.
            Neville, Peterson & Williams
            Counsellors At Law
            39 Broadway
            New York, New York  10006

            RE:  Classification of a child's textile slipper

            Dear Mr. Peterson:

                 Your letter dated August 1, 1990, addressed to our New
            York office, concerning the tariff classification of a child's
            textile slipper manufactured in Hong Kong or South Korea, has
            been referred to this office for a direct reply to you.

            FACTS:

                 The representative sample submitted with your inquiry is
            a child's textile slipper of the slip-on type.  In its
            condition as imported, the slipper will feature an upper with
            an exterior composed of 100 percent knit acrylic, having a
            ribbed, attached knit "cuff" at the opening.  The inside of the
            upper will have a nonwoven fiberfill batting attached to a
            layer of woven fabric, with a thin layer of foam plastic
            cemented between the lining and the exterior of the upper.
            The upper features a heel reinforcement which has slightly more
            padding than the rest of the upper.  The bottom edge of the
            upper features a 3/4 inch band of 100 percent knit acrylic
            material, in a contrasting color, which wraps around the entire
            lower portion of the slipper.  This band is connected by a
            single line of stitching to the rest of the upper and to the
            sole, but does not overlap either.

                 The slipper has an applied sole of woven man-made fiber
            textile material which features a lining of foam plastic and
            fiberfill batting.  In its condition as imported, the exterior
            of the sole will be textile material only; after importation,
            the sole will be printed with a pattern of rubber/plastic
            anti-skid traction "dots."














                                          -2-


            ISSUE:

                 Does the slipper in its condition as imported exhibit the
            essential character of footwear?

            LAW AND ANALYSIS:

                 In applying the Harmonized Tariff Schedule of the United
            States Annotated (HTSUSA), the Customs Service must follow the
            terms of the statute.  Classification of goods under the HTSUSA
            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 [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.

                 GRI 2(a), HTSUSA provides as follows:

                      Any reference in a heading to an article
                      shall be taken to include a reference to
                      that article incomplete or unfinished, provided
                      that, as presented, the incomplete or unfinished
                      article has the essential character of the complete
                      or finished article.  It shall also include a
                      reference to that article complete or finished
                      (or falling to be classified as complete or finished
                      by virtue of this rule) entered unassembled or
                      disassembled.

                 Prior to the advent of the HTSUSA, it was our position
            that uppers with closed bottoms and having no outer soles were
            unfinished footwear for tariff purposes.  See Uniroyal v.
            United States,  3 CIT 220  (1982).  Under the HTSUSA the same
            articles are considered to be parts of footwear because they do
            not have the essential character of footwear i.e., having both
            soles and uppers provided for in Headings 6401 through 6405,
            HTSUSA.  We interpret this treatment of uppers affixed to inner
            soles as effectively eliminating for the purposes of Chapter 64
            consideration of the slipper in issue in its contemplated
            finished condition.  In other words, condition as imported will
            govern classification of the instant merchandise.

















                                          -3-


                 This office has ruled that several items which were
            clearly unsalable without the outersole which would be added
            in the United States were footwear parts in Heading 6406,
            HTSUSA. The sample slipper differs from those other items in
            that the rather heavy woven fabric "sole" would be plausible
            although unusual, as the outersole on a slipper sold to
            consumers.  If we look to the finished slipper, most of the
            fabric of the sole will not be in contact with the ground in
            actual use.  In the finished slipper, the outersole in contact
            with the ground will be predominately rubber or plastics (due
            to the extensive series of large, close together rubber or
            plastic figures that will be added).

                 It is our observation that the slipper in its imported
            condition will be marginally useful "as is" since some of the
            outersole of the finished slipper and all of the upper will be
            present in the import.  Consequently, it is our position that
            the slipper exhibits the essential character of footwear.

            HOLDING:

                 The child's slipper is classifiable under subheading
            6405.20.90, HTSUSA, as other footwear, with uppers of textile
            material, other.  The applicable rate of duty is 12.5 percent
            ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division




























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