CLA-2 CO:R:C:M 952307 DFC
RE: Footwear, fabric upper, slip-on: Band, foxing-like
Ms. Judy Kearney
Network Brokers International, Inc
Airport industrial Office Park,
Building A2-C
145th Avenue & Hook Creek Blvd
Valley Stream, New York 11581
Dear Ms. Kearney:
In a letter dated June 12, 1992, on behalf of Shoe Visions,
Inc., of Topsfield, Massachusetts, you inquired as to the tariff
classification under the Harmonized Tariff Schedule of the United
States of two styles of women's footwear produced in Brazil.
Samples were submitted for examination.
FACTS:
The samples labelled as styles 0Z A and 0Z B are all fabric
upper, fully leather lined, women's footwear. Both samples are
the same for classification purposes.
The construction of both shoes is unusual. The bottom is a
rubber or plastics "cup sole" with sidewalls varying in height
from 3/8 inch towards the front to 3/4 inch in the rear. The
fabric of the "socklining" comes up to the top edge of the inside
of the sidewall.
In the area where it has turned to the horizontal, the sock
lining might be construed to be the "upper" in that, if the "cup
sole" were taken away, it would be the only thing covering the
lower part of the side of the wearer's foot. The "main body" of
the upper is a leather lined fabric which is cemented and
stitched [with a very thick thread] to top edge of the inside of
the sidewall. A thin leather strip on the outside of the shoe is
stitched to the upper and the sidewall and covers the joint
between the upper and the bottom.
-2-
ISSUE:
Do the shoes possess a foxing-like band?
LAW AND ANALYSIS:
After careful consideration of numerous comments submitted
by footwear importers and the domestic shoe industry, by a
document published as T.D. 83-116 in the Federal Register of May
23, 1983 [48 FR 22904, 17 Cust. Bull. 229 (1983], the Customs
Service set forth:
(1) Customs position regarding the proper interpretation of
provisions in the Tariff Schedules of the United States
(TSUS) pertaining to imported footwear having foxing or
a foxing-like band applied or molded at the sole and
overlapping the upper, and (2) guidelines relating to
the characteristics of foxing and a foxing-like band.
Even though the TSUS was superseded by the Harmonized Tariff
Schedule of the United States, effective January 1, 1989, the
guidelines of T.D. 83-116 are still followed by Customs with
regard to the classification of footwear.
T.D. 83-116 set forth guidelines relating to the
characteristics of a foxing-like band. The pertinent guideline
reads as follows:
CHARACTERISTICS OF A FOXING-LIKE BAND
There is no trade understanding or commercial designation
for the term "foxing-like band."
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.
It is our position that the sample shoes do not possess a
foxing-like band because they are too different in appearance,
function, and construction from the foxing tape construction
appearing on the traditional sneaker or tennis shoe.
-3-
HOLDING:
The sample shoes, styles OZ A and OZ B, are classifiable
under subheading 6404.19.35, HTSUS, as footwear with outer soles
of rubber or plastics and uppers of textile materials, other,
footwear of the slip-on type, that is held to the foot without
the use of laces or buckles or other fasteners, other. The
applicable rate of duty is 37.5% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division