Slippers with rigid outer soles of textile fabric which are covered with plastic/rubber traction dots; Heading 6404; Heading 6405
Active· CBP ruling HQ 089801· Issued 1991-09-13
Ruling text
HQ 089801
September 13, 1991
CLA-2 CO:R:C:M 089801
CATEGORY: Classification
TARIFF NO.: 6404.19.35
Mr. Leonard Satz
Savant Customs Brokers & Freight Forwarders, Inc.
11 Broadway -Suite 1068
New York, NY 10004
RE: Slippers with rigid outer soles of textile fabric which are
covered with plastic/rubber traction dots; Heading 6404;
Heading 6405
Dear Mr. Satz:
This is in response to your letter dated May 22, 1991,
requesting a tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for slippers
with traction dots. A sample of the slipper was submitted for
our examination.
FACTS:
The subject merchandise is a woman's slipper with an open
toe and open back. The slipper has a textile upper that is
padded with a layer of plastic foam and an insole composed of a
layer of plastic foam that is covered with the same textile
material as the upper. The slipper has an outer sole of woven
textile covered with plastic dots and a cardboard midsole filler.
The dots are approximately 1/8 inch in diameter, between 1/64
inch and 1/32 of an inch thick and are spaced apart (on center)
1/4 of an inch from side to side and 1/5 of an inch along the
diagonals. In addition, the slipper has a layer, about 1/16 of
an inch thick, of relatively dense expanded rubber or plastics
between the dotted outersole and the cardboard midsole.
ISSUE:
Whether the outer sole of the slipper is of textiles or
rubber and plastics for classification purposes.
LAW AND ANALYSIS:
Classification of goods in chapter 64, HTSUSA, which
provides for footwear, is determined by the materials of the
upper and the outer soles. 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. Customs does not consider these plastic traction
dots to be excludable as accessories or reinforcements since they
do not resemble the given exemplars in Note 4(b). Therefore, we
consider the traction dots as 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 slipper's outer sole, the slipper would be
classifiable in subheading 6405.20, HTSUSA, which provides for
other footwear, with uppers of textile materials. If the
rubber/plastic traction dots are the constituent material of the
outer sole, the slipper would be classifiable in subheading
6404.19, HTSUSA, which provides for footwear with outer soles of
rubber or plastic and uppers of textile material, other.
HRL 084713, dated August 3, 1989, dealt with a slipper with
a rigid sole. The whole sole of the slipper was covered with
plastic traction dots that were approximately 1/4 inch apart (on
center) from each other. That ruling held that the plastic
traction dots had the greatest external surface area in contact
with the ground and classified the slipper as having a
predominately plastic/rubber outer sole.
The slipper in the instant case is similar to the above
slipper in that both slippers have rigid soles and plastic
traction dots that cover the whole sole of the slipper and are
1/4 inch apart. The only difference between the slippers is that
the slipper in the instant case has a thin layer of rubber or
plastic between the outersole and the cardboard midsole. As a
result, the dotted areas on the sole may recede somewhat when the
slipper is worn. However, the rubber or plastics still comprise
the constituent material of the outer sole for classification
purposes.
Furthermore, it is our observation that the rubber or
plastics components of the slipper comprise more than 10 percent
of the weight of the slipper. This is based on the presence in
the slipper of the plastic foam padding in the upper and insole,
the plastic outersole and the layer of plastic or rubber between
the outersole and the midsole. As a result, the instant slipper
is classified in subheading 6404.19.35, HTSUSA.
HOLDING:
The slippers are classified in subheading 6404.19.35,
HTSUSA, which provides for footwear with outer soles or rubber or
plastics, and uppers of textile materials, other, footwear with
open toes or open heels. The rate of duty is 37.5 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 089801, retrieved 2026-10-12T05:21:58Z, republished verbatim. This digest is informational; only CBP issues binding rulings.