Animal slippers with outer soles made of textile fabric which are covered with plastic/rubber traction dots
Active· CBP ruling HQ 089412· Issued 1991-08-07
Ruling text
HQ 089412
August 7, 1991
CLA-2 089412 DWS
CATEGORY: Classification
TARIFF NO.: 6405.20.90
Ms. Ellen Jensen
J.P. Reynolds Company, Inc.
P.O. Box 13071
Ft. Lauderdale, FL 33316
RE: Animal slippers with outer soles made of textile fabric which
are covered with plastic/rubber traction dots
Dear Ms. Jensen:
This is in response to your letter of April 24, 1991,
concerning the classification of certain animal slippers under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). The samples submitted for our examination were used in
laboratory tests, and we have retained the slippers for
comparison purposes.
FACTS:
The animal slippers are of two types, a dog and a cat. Both
have shaggy uppers made of man-made fibers and thick, foam-
padded midsoles. The outer soles are made of woven fabric with
numerous plastic dots placed on them for traction purposes. The
dots are about 1/8 inch in diameter, and are spaced, on center,
1/4 inch apart from side to side and 4/21 inch apart diagonally.
About 75 percent of the weight of each slipper's outer sole is
woven fabric, the other 25 percent being the plastic dots.
ISSUE:
What is the classification of the animal slippers under the
HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
Chapter 64 Note 4(b) provides that "[t]he constituent
material of the outer sole shall be taken to be the material
having the greatest surface in contact with the ground, no
account being taken of accessories or reinforcements such as
spikes, bars, nails, protectors or similar attachments." Customs
does not consider these rubber/plastic traction dots to be
excludable as accessories or reinforcements since they do not
resemble the given exemplars in Note 4(b). Therefore, the
traction dots are part of the material of the outer sole and they
must be considered in determining the composition of the outer
sole.
If the textile material is deemed to be the constituent
material of the slippers' outer sole, the slippers would be
classifiable in subheading 6405.20, HTSUSA, which provides for:
"[o]ther footwear: [w]ith uppers of textile materials." If the
rubber/plastic traction dots are the constituent material of the
outer sole, the slippers would be classifiable in subheading
6404.19, HTSUSA, which provides for: "[f]ootwear with outer soles
of rubber or plastics . . . and uppers of textile materials."
An examination of the surface area of the outer soles shows
that the plastic dots only cover 25 percent of the outer sole of
the dog slippers and only 32 percent of the outer sole of the cat
slippers. This fact in itself is not conclusive that more fabric
is in contact with the ground than plastic. However, there is a
layer of thick foam beneath the surface of the outer soles which
makes the soles flexible so that they are readily depressed. It
appears that the weight of the wearer of the animal slippers
would cause the plastic dots to recede somewhat into the woven
material with the result that more of the fabric would be in
contact with the ground than plastic.
Therefore, since the constituent material of the outer soles
is the woven fabric, the animal slippers are classifiable under
subheading 6405.20.90, HTSUSA.
HOLDING:
The animal slippers are classifiable under subheading
6405.20.90, HTSUSA, which provides for: "[o]ther footwear: [w]ith
uppers of textile materials: [o]ther." The general, column one
rate of duty is 12.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 089412, retrieved 2026-10-12T05:21:42Z, republished verbatim. This digest is informational; only CBP issues binding rulings.