Embroidered Leather Slippers from Pakistan

HQ 085177 October 19, 1989 CLA-2 CO:R:C:G 085177 SLR CATEGORY: Classification TARIFF NO.: 6404.20.4060; 6403.59.9045 Ms. Naeem Sheikh Zakis Boutique 800 Victory Blvd Staten Island, NY 10301 RE: Embroidered Leather Slippers from Pakistan Dear Ms. Sheikh: This ruling is in response to your letter requesting the classification of two styles of embroidered leather slippers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were provided for our examination. FACTS: The submitted samples consist of two styles of slippers: the Multi Khosay and Golden Khosay. During their production, these leather slippers were identical until the application of embroidery. The embroidery on the Multi Khosay is made up of many different colors of cotton thread. When combined, these threads create various colorful designs. About 80 percent of the leather of the upper is covered by threads. There are several small, but noticeable, areas where the underlying leather of the upper will be seen when the slipper is worn. The embroidery on the Golden Khosay is made up of very shiny, "golden" threads developed by combining cotton threads with golden colored plastic thread. This plastic thread is mylar strip coated with a metal film, classified in HTSUSA 5605, thus a "textile material" for the purposes of Chapter 64. The embroidered designs, mostly "curlicues", are created by changing the direction of and tension in the threads. About 90 percent of the leather of the upper is covered by the threads. Virtually none of the underlying leather of the upper will be seen when the slipper is worn. -2- ISSUE: What is the external surface of the upper for classification purposes? LAW AND ANALYSIS: Note 4(a) to Chapter 64, HTSUSA, provides that: The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments. Here, the embroidery on the Golden Khosay is so extensive and so clearly the most important and striking element of the upper that it is more than an accessory. The exposed underlying leather is only the lowest 1/2-inch (on average) of the front half of the slipper and a small area (about 1 inch by 1 inch) in the middle of the slipper which will be facing downward when the slipper is worn. As for the Multi Khosay, the embroidery seems to be an addition to the leather instead of the leather being just a support for the embroidery (as in the case of the Golden Khosay). The colorful threads cover only 80 percent of the leather surface. It is, therefore, our belief that the embroidery constitutes an accessory excluded from consideration when determining the external surface area of the slipper. HOLDING: The Golden Khosay is classifiable under subheading 6404.20.4060, HTSUSA, which provides for 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, valued over $2.50 per pair, for women. The applicable rate of duty is 10 percent ad valorem. The Multi Khosay is classifiable under subheading 6403.59.9045, HTSUSA, which provides for footwear with outer soles of leather and uppers of leather, other, other, for other persons, for women, other. The rate of duty is 10 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division