United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0083265 - HQ 0083345 > HQ 0083278

Previous Ruling Next Ruling


HQ 083278


March 14, 1990

CLA-2 CO:R:C:G: 083278 RFC

CATEGORY: CLASSIFICATION

TARIFF NOS.: 700.57; 6402.91.5090

Mr. Ike Matitia
International Seaway Trading Corp.
6680 Beta Drive
Mayfield Village, OH 44143

RE: Classification of children's snow-jogger boots

Dear Mr. Matitia:

This ruling letter is in response to your request of Sepember 22, 1988, concerning classification under both the Tariff Schedules of the United States (TSUS) and the Harmonized Schedule of the United States Annotated (HTSUSA) for children's snow-jogger boots. The boots are produced in Korea. A sample was submitted for examination.

FACTS:

The submitted sample consists of a child's snow-jogger boot. The boot is approximately 8 inches in height. It has a foam- padded, polyurethane upper with a Velcro closure at the back and Velcro strap at the side, a textile and foam liner, a two-color EVA wedge midsole, and a cemented rubber out sole. The boot also has a blue, stitched-and-glued, one-piece-combination vinyl heel guard and side mudguard that is approximately 2 inches high at the back and 1 1/2 inches at the sides. The one-piece- combination heel guard and side mudguard is stitched to a 1 inch high white vinyl toe guard which encircles the boot around the front. An examination of the sample shows that the white polyurethane upper continues down beneath the blue mudguard and turns under at the insole in the rear two-thirds of the boot. Under the white vinyl toe cap, however, the upper piece ends about 1/2 inch above the bottom of the insole. In this toe area, a gray stiffener, which is about 1/2 inch long, has been cemented to the inside of the outside "toe bumper."

ISSUE:

Does the sample boot possess a foxing-like band?

LAW AND ANAYSIS:

In deciding where to classify footwear of the type described above, one must first determine whether the footwear has as one of its constituent parts a "foxing-like band." The characteristics of a foxing-like band are set forth in Treasury Decision (T.D.) 83-116, 17 Cust. Bull. 229 (1983):

1. The term "foxing-like" applies to that which has the same, or nearly the same appearance, qualities, or characteristics as the foxing appearing on the traditional sneaker or tennis shoe.
2. A foxing-like band need not be a separate component. 3. A foxing-like band may or may not secure the joint between the sole and upper.
4. A foxing-like band must be applied or molded at the sole and must overlap the upper.
5. A foxing-like band must encircle or substantially encircle the entire shoe.
6. A foxing-like band may be attached by any means. 7. Unit molded footwear is considered to have a foxing-like band if vertical overlap of 1/4 inch or more exists from where the upper and the outsole initially meet, measured on a vertical plane. If this vertical overlap is less than 1/4 inch, such footwear is presumed not to have a foxing-like band.

In the instant case, the sample boot has a foxing-like band consisting of a one-piece combination vinyl heel guard and side mudguard which substantially encircles the entire boot.

HOLDING:

TSUS CLASSIFICATION

The sample boot is classified in item 700.57, TSUS, which provides for footwear which is over 50 percent by weight of rubber or plastics or over 50 percent by weight of fibers and rubber or plastics with at least 10 percent by weight being rubber or plastics: other footwear...: other: hunting boots, galoshes, rainwear, and other footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease, or chemicals or cold or inclement weather. The applicable duty rate is 37.5 percent ad valorem.

HTSUSA CLASSIFICATION

The sample boot is classified under subheading 6402.91.5090, HTSUSA, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather...for other persons. The applicable duty rate is 37.5 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: