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