May 8, 1991
CLA-2 CO:R:C:M 088523 DFC
Mr. William T. Corcoran
F.W. Myers & Co., Inc.
Myers Building
Rouses Point, New York 12979-1091
RE: Reconsideration of Headquarters Ruling Letter (HRL)
087549 dated October 11, 1990. Slipper, moccasin
style; HRL 087549 modified
Dear Mr. Corcoran:
In the above-referenced letter we advised you that a
moccasin style slipper produced in Canada was classifiable
under subheading 6405.20.90, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), as other footwear,
with uppers of textile materials, other, house slippers.
We have been asked by our San Francisco office to reconsider
the result reached in that ruling.
FACTS:
The merchandise involved is a house slipper. The sample
submitted is a moccasin-type slipper which resembles in
appearance a fur-lined leather slipper. The exterior of the
slipper is of an imitation suede made of cellular vinyl with
a cotton fiber flocking and a backing of knit fabric. It is
lined with a man-made pile fabric which is also used as a trim
around the ankle.
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ISSUE:
Is the house slipper considered footwear for tariff
purposes?
LAW AND ANALYSIS:
Legal Note (LN) 1(a) to Chapter 64, HTSUSA, excludes from
coverage therein footwear without applied soles, of textile
material. The slipper involved is composed of textile material
and does not have an applied sole. The Explanatory Notes (EN)
provide the official interpretation of the tariff at the
international level. The relevant EN 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 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
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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).
(E) It should be noted that for the purposes of
this Chapter, the expression "rubber or
plastics" includes any textile material visibly
coated or covered externally with one or both
of those materials, which means that the coating
or covering can be seen with the naked eye with
no account being taken of any resulting change
of colour.
(F) Subject to the provision of (E) above, for the
purposes of this Chapter the expression "textile
materials" covers the fibres, yarns, fabrics,
felts, nonwovens, twine, cordage, ropes, cables,
etc., of Chapters 50 to 60.
Although the sample is obviously a bedroom slipper and,
thus, "footwear" as that term is ordinarily used, it is
excluded from Chapter 64 by LN 1(a) to that chapter. The
flocked plastic exterior material (a fabric backing laminated
to a plastic layer covered with textile flocking) would be
classified in Chapter 60, if imported as a material, and,
consequently is considered a "textile material" for the purposes
of Chapter 64 following General EN (F) to that chapter.
Because there is no line of demarcation between the sole
and the upper, there is no "applied sole." We note that General
EN (D) to Chapter 64 does provide instructions on approximately
where to draw the line between the sole and the upper in
"American Indian moccasin type" footwear, which is clearly the
construction method used in this sample. However, that note is
applicable only to those moccasins which are not excluded from
Chapter 64 by LN 1(a) to that chapter because they are made of
a material other than textile material (in fact, almost always
leather).
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In view of the foregoing, it is now our position that
slippers represented by the sample are classifiable under
subheading 6217.10.0030, HTSUSA, as other made up clothing
accessories, accessories, of man-made fibers.
HOLDING:
Slippers represented by the sample are classifiable under
subheading 6217.10.0030, HTSUSA. The rate of duty, if the
slippers are considered "goods originating in the territory of
Canada," is 10.8 percent ad valorem. Otherwise, the merchandise
is dutiable at the rate of 15.5 percent ad valorem. The
applicable textile category is 659.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the
Status Report on Current Import Quotas(Restraint Levels), an
internal issuance of the U.S. Customs Service, which is available
for inspection at your local Customs office.
This notice to you should be considered a modification of
HRL 087549 under 19 CFR 177.9(d). It is not to be applied
retroactively to HRL 087549 (19 CFR 177.9(d) (2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions in the merchandise of this type HRL 087549
will not be valid precedent. We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, you may, at your discretion notify
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this office and apply for relief from the binding effects of
this decision as may be warranted by the circumstances. However,
please be advised that in some instances involving import
restraints, such relief may require separate approvals from other
government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc James Sheridan NY Seaport
1cc DD San Francisco
1cc Legal Reference
cahill library/peh
088523wp