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NY K87047




June 24, 2004
CLA-2-64:RR:NC:247:K87047

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.90

Mr. John J. Kenney
Reebok International Ltd.
1895 J.W. Foster Boulevard
Canton, MA 02021

RE: The tariff classification of footwear from China.

Dear Mr. Kenney:

In your letter dated June 11, 2004, you requested a tariff classification ruling for a men’s basketball shoe identified as NBA DREAM UP, style 130105, SRF # 04-031558C and SRF # 04-040950A. The different numbers represent different color combinations. You state that the upper is over 90 percent rubber and plastic. You also state that the rubber/plastic sole overlaps the upper at the heel, toe and portions of the lateral and medial sides of the shoe. In addition, there is a “midsole” component applied or molded at the sole that overlaps the upper around the heel. You have supplied a copy of an independent lab report indicating that 62.94 percent of the upper is overlapped by the sole components in excess of ¼ inch. You ask if this shoe has a foxing or foxing-like band and, if so, how it differs from Reebok NBA RAIN Maker, style 130101 which was the subject of NY ruling K84195 dated April 2, 2004.

T.D. 83-116, May 23, 1983 set forth guidelines relating to the characteristics of foxing and foxing-like bands. In pertinent part, the characteristics of a foxing-like band are as follows:

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.

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

Unit molded footwear is considered to have a foxing- like band if a 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 so far as the subject footwear is concerned, the unit-molded outersole and midsole combination substantially overlaps the upper in excess of ¼ inch. In this regard, the NBA DREAM UP has a foxing or foxing-like band. This was not the situation for style NBA RAIN MAKER which evidently did not have the required overlap of the upper needed to justify the finding of a foxing or foxing-like band.

The applicable subheading for the NBA DREAM UP, style 130105, SRF # 04-031558C and SRF # 04-040950A will be 6402.99.90 Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other, not covering the ankle, other, other, valued over $12/pair. The general rate of duty will be 20 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist, Richard Foley at 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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