Protest 1001-92-102744; Footwear; Slippers, ladies'; Weight breakdown; HRL 954184
Active· CBP ruling HQ 957963· Issued 1995-07-24
Ruling text
HQ 957963
July 24, 1995
CLA-2 R:C:M 957963 DFC
CATEGORY: Classification
TARIFF NO.: 6404.20.40; 6404.20.60
Area Director of Customs
JFK Airport Area
Building 178
Jamaica, New York 11430
RE: Protest 1001-92-102744; Footwear; Slippers, ladies';
Weight breakdown; HRL 954184
Dear Sir:
The following is our decision regarding the request for
further review of Protest 1001-92-102744 dated April 8, 1992,
concerning the tariff classification and appraisement of ladies'
slippers manufactured in either the Philippines or Taiwan.
FACTS:
The footwear involved consists of three styles of ladies'
slippers. Style 8888 is constructed of a velour upper (comprised
of a 75% cotton/25% polyester blend, pigsuede outer sole, foam
and spun poly batting cushioning and an elastic securing band.
Style 6699 is constructed of a 2 ply nylon spandex upper
(comprised of a 90% nylon/10% spandex blend), pigsuede outer
sole, a 56% cotton/44% polyester inner sole, foam and spun poly
batting cushioning and an elastic securing band. Style 2590 is
constructed of a textile upper (consisting of either a 76%
polyester/12% cotton/12% rayon blend or a 88% polyester/12%
cotton blend), pigsuede outer sole, 100% polyester inner sole,
foam and spun poly batting cushioning and an elastic securing
band.
The entries covering this merchandise were liquidated
starting on January 17, 1992, at the rate of 37.5% ad valorem
under subheading 6404.20.60, Harmonized Tariff Schedule of the
United States (HTSUS). The protest was timely filed on April 15,
1992. The protestant asserts that all three styles are properly
classifiable under subheading 6404.10.40, HTSUS, with duty at the
rate of 10% ad valorem. See Headquarters Ruling Letter (HRL)
954184 dated November 12, 1993, regarding Protest 1001-92-102593
covering same styles of footwear.
The appraisement issue raised by protestant was addressed in
HRL 545625 dated November 4, 1994.
ISSUE:
Are these slippers less than 10% by weight of rubber or
plastics or not over 50% by weight of textile materials and
rubber or plastics?
LAW AND ANALYSIS:
Classification of goods under the HTSUS 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]." In other words, classification is
governed first by the terms of the headings of the tariff and any
relative section or chapter notes.
The competing provisions are as follows:
6404 Footwear with outer soles of rubber, plastics,
leather or composition leather and uppers of
textile materials:
* * * *
6404.20 Footwear with outer soles of leather or
composition leather:
Not over 50 percent by weight of rubber
or plastics and not over 50 percent by
weight of textile materials and rubber
or plastics with at least 10 percent by
weight being rubber or plastics:
* * * *
6404.20.40 valued over $2.50/pair. . . 10%
6404.20.60 Other. . . . . . . . . . . . . . .37.5%
Samples of all three styles were analyzed by the Customs
laboratory. The results of the analyses set forth in Customs
Laboratory Report no. 2-92-11593-003 dated August 14, 1992, are
as follows:
Style 6699 consists by weight of 83% textile, 13.8% leather,
and 3.2% rubber or plastics.
Style 8888 consists by weight of 82.2% textile, 13.1%
leather and 4.7% rubber or plastics.
Style 2590 consists of 77% textile, 12.6% leather and 10.4%
rubber or plastics.
Noting that styles 6699 and 8888 are less than 10% by weight
of rubber or plastics, it is our position that they are properly
classifiable as claimed under subheading 6404.20.40, HTSUS.
Classification under subheading 6404.20.60, HTSUS, is
appropriate for style 2590, noting that it is over 10% by weight
of rubber and plastics and over 50% by weight of textile
materials and rubber or plastics.
The protestant argues that due to the manufacturer's quality
control procedures the quantity of rubber or plastics contained
in the slippers would, in each instance, be less than 10% of the
total weight of the article. Despite protestants claim, it
appears unlikely that the manufacturer's quality control can
guarantee that the weight of the plastics or rubber in the
footwear involved will always contain significantly less than 10%
by weight of rubber or plastics material. In this instance,
according to the laboratory analyses, it did not.
HOLDING:
Styles 6699 and 8888 are dutiable at the rate of 10% ad
valorem under subheading 6404.20.40, HTSUS.
Style 2590 is dutiable at the rate of 37.5% ad valorem under
subheading 6404.20.60, HTSUS.
The protest should be allowed in part for styles 6699 and
8888 and denied in part for style 2590. In accordance with
Section 3A(11)(b) of Customs Directive 099 3550, dated August 4,
1993, Subject: Revised Protest Directive, this decision, together
with the Customs Form 19, should be mailed by your office to the
protestant, through counsel, no later than 60 days from the date
of this letter. Any reliquidation of the entry in accordance
with the decision must be accomplished prior to mailing of the
decision. Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and the public via the Diskette Subscription Service, Freedom
of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 957963, retrieved 2026-10-12T05:30:23Z, republished verbatim. This digest is informational; only CBP issues binding rulings.