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NY N010642




May 22, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.9090

Mr. Christian J. Gaston
Vandergrift Forwarding Company, Inc.
5959 West Century Blvd., Suite 1108
Los Angeles, CA 90045

RE: The tariff classification of footwear from Taiwan

Dear Mr. Gaston:

In your letter dated April 25, 2007, you requested a tariff classification ruling on behalf of Puma, USA, for an athletic shoe with an outer sole and upper of rubber/plastics material. You have submitted a sample identified as “Triton Activate JR, Style No., 18339701.” You indicate that the shoe has an upper that is over 90 percent rubber/plastics including accessories or reinforcements. Your concern is whether or not the shoe has a foxing or foxing-like band. You have supplied a value of over $12/pair.

T.D. 83-116 set forth guidelines relating to the characteristics of foxing and a foxing-like band. Briefly and in pertinent part, a “foxing-like band” is a band around the lower part of the upper that has either been attached at the sole or is part of the same molded piece of rubber or plastic which forms the sole. 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. A foxing-like band must also encircle or substantially encircle the shoe. T.D. 92-118 set forth the guideline that the 40/60 rule would apply to assist in a determination of whether there is “substantial” encirclement. Generally, under the 40/60 rule, an encirclement of less than 40% of the perimeter of the shoe by the band does not constitute a “substantial” encirclement and so there is no foxing or foxing-like band. Encirclements of between 40 and 60 percent may or may not constitute a foxing or a foxing-like band depending on whether the band functions or looks like foxing. Encirclements exceeding 60% of the perimeter of the shoe by the band is always considered substantial encirclement.

The “Triton Activate JR, Style No., 18339701” features a hard plastic “heel stabilizer” that is visible on the outside of the shoe, encompasses the back and rear sides of the shoe and overlaps the upper by ¼ inch or more. The encirclement of the shoe by the combination of the “heel stabilizer” and an approximately 1 inch overlap of the upper by the outer sole at the toe amount to approximately 46.6 percent and is a foxing or foxing-like band.

The applicable subheading for style “Triton Activate JR, Style No., 18339701” will be 6402.99.9090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: other: having a foxing or foxing-like band, valued over $12/pair. The rate of duty will be 20 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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