CLA-2 CO:R:C:G 083120 WAW
Mr. Robert Stang
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, N.Y. 10017
RE: Athletic shoe; foxing or foxing-like band
Dear Mr. Stang:
This ruling is in response to your letter of December 12,
1988, requesting the classification of an athletic type shoe
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The shoe in question is an athletic type shoe, Vida style
No. N2056. The shoe has a functionally stitched plastic upper, a
five eyelet, U-throat style, lace closure, 1/2 inch high
vulcanized rubber toe and heel bumpers, and a cemented-on
calendered rubber sole. The upper is cemented to the bottom
edge of the rigid cardboard insole before the outsole and bumpers
are added.
ISSUE:
Whether the shoe at issue has a foxing-like band which would
preclude its classification under subheading 6402.99.15, HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
The issue that we are asked to address is whether the
footwear in question has a foxing-like band. Customs has set
forth guidelines relating to characteristics of foxing and a
foxing-like band in Treasury Decision (T.D.) 83-116, 17 Cust.
Bull. 229 (1983). The guidelines indicate that the following
criteria are characteristics of foxing:
1. A foxing is a strip of material which is separate
from the sole and upper;
2. A foxing secures the joint between the sole and
upper;
3. A foxing must overlap the upper and the overlap must
be readily discernible;
4. A foxing is a band, i.e. a strip serving to join,
hold together or integrate two or more things. . .; and
5. A foxing must encircle or substantially encircle the
entire shoe.
In the case at issue, the band that encircles the toe and
heel of the shoe is made of genuine foxing tape. The band serves
to help attach the upper to the sole at the front and back of the
shoe. It is Customs position, however, that the foxing at both
the front and back of the shoe does not "encircle or
substantially encircle the entire shoe" as provided for in the
Customs guidelines dealing with foxing. The foxing tape does not
encircle or substantially encircle the entire shoe but rather the
tape only covers approximately 35 to 47 percent of the shoe,
depending on the size of the shoe and where the sample comes
from.
Moreover, the Customs guidelines specifically state that a
foxing does not include components known by another name that
are clearly recognized in the trade such as "mock welts, toe
bumpers, wedge wraps, and platform wraps." Since the extra strip
of material on the shoe only encircles the toe and the heel, it
more closely resembles a bumper rather than a foxing-like band.
Accordingly, based on the foregoing analysis, it is Customs
position that the item at issue is classifiable under subheading
6402.99.1560, HTSUSA, which provides for other footwear with
outer soles and uppers of rubber or plastics: other footwear:
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 (except footwear having a foxing or a foxing-like band
applied or molded at the sole and overlapping the upper and
except 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): Other.
HOLDING:
The shoe at issue is classifiable under subheading
6402.99.1560, HTSUSA, dutiable at a rate of 6% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division