CLA-2-64:RR:NC:347: J82448
Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Avenue
Potomac, MD 20854-3334
RE: The tariff classification of footwear from China
Dear Mr. Crain:
In your letter dated March 25, 2003, you requested a tariff classification ruling on behalf of AND1 for a sample of footwear identified as “The Quicks Mid Jr., Pattern No. 50802-1EL.” You also request that we include in this ruling, “Too Quicks Mid Jr., Pattern No. 82902-1EL”, a style that you state is identical to “The Quicks Mid Jr., Pattern No. 50802-1EL” except for color, size and location of plastic panels and decorations. No sample of “Too Quicks Mid Jr., Pattern No. 82902-1EL” has been provided. For the purposes of this ruling we will accept your statements to be factual. You have not provided a value for these styles however, for purposes of this ruling we assume the value is over $12/pair.
The submitted sample, “The Quicks Mid Jr., Pattern No. 50802-1EL” is a plastic, lace-up, athletic shoe which covers the ankle. You state that it has an upper of 97 percent rubber/plastics and 3 percent textile material. Your concern is whether or not the shoe has a foxing or foxing-like band. The unit molded outer sole completely overlaps the upper at various heights around the entire shoe, but always by at least 1/16 inch. The overlap is not uniform in height with significant overlaps of more than ¼ inch occurring at the toe, heel and sides. As you know, an overlap of ¼ inch or more must substantially encircle the shoe for a foxing-like band to exist (except for American infants sizes 0-7.5 and American children’s sizes 8-11). Substantial encirclement can range anywhere between 40 and 60 percent of the perimeter of the shoe depending upon considerations such as type of shoe, styling, appearance and location of overlap. You have provided a measurement indicating that “The Quicks Mid Jr., Pattern No. 50802-1EL” has an overlap of ¼ inch or more around 46 percent of it’s perimeter. Since it is an athletic shoe with significant overlaps of ¼ inch and more at the toe, heel and sides and these overlaps substantially encircle it, “The Quicks Mid Jr., Pattern No. 50802-1EL” has a foxing or foxing-like band.
The applicable subheading for “The Quicks Mid Jr., Pattern No. 50802-1EL” and “Too Quicks Mid Jr., Pattern No. 82902-1EL”, will be 6402.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other, covering the ankle, 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,
National Commodity
Specialist Division