HQ 0086987 - Tariff classification of walking shoes - United States International Trade Commision Rulings

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HQ 086987

May 22, 1990

CLA-2 CO:R:C:G 086987 c

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.15

Peter Friedmann, Esq.
Lindsay, Hart, Neil & Weigler
Lawyers
Suite 200
1225 19th Street, N.W.
Washington, D.C. 20036

RE: Tariff classification of walking shoes

Dear Mr. Friedmann:

In a letter dated April 16, 1990, you inquired as to the tariff classification of a women's synthetic walking shoe designated as Avia Model 333. A pair of these shoes produced in Taiwan were submitted for examination.

FACTS:

The upper of these shoes is made primarily from plastic pieces which have been stitched together. However, the upper is also comprised of a substantial amount of textile material at the back top line and in the narrow space between the top eyelet stay pieces (encompassing the top three eyelets) and the rest of the upper. There is also a significant amount of textile accessory or reinforcement trim around the entire eyelet stay outer edges, and in the embroidered AVIA logo. It is to be noted that the top eyelet stay pieces are also accessories or reinforcements.

ISSUE:

Does the Avia model 333 possess a foxing-like band?

LAW AND ANALYSIS:

T.D. 83-116 lists seven characteristics of a foxing-like band. The fifth characteristic which is relevant here reads as follows:

A foxing-like band must encircle or substantially encircle the entire shoe.

The bottom of these shoes is similar to a jogger-type sole with an EVA midsole and a rubber outsole cemented to the upper. An examination of the shoes submitted reveals that the only overlap of the upper is by the toe bumper. Consequently, a foxing-like band is not present because the band does not substantially encircle the entire shoe.

HOLDING:

Footwear represented by the sample pair of Avia model 333 walking shoes is classifiable, if the amount of textile on the external surface area of the upper, including all accessories and reinforcements, is less than 10 percent, under subheading 6402.99.15, Tariff Schedule of the United States Annotated, as other footwear with outer soles and uppers of rubber or plastics, other, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics. The applicable rate of duty is 6 percent ad valorem.

Sincerely,

John Durant, Director

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