us-cbp-cross-rulings-hq-084049•HQ 084049: Tariff classification of a basketball shoe made in Taiwan.
HQ 084049: Tariff classification of a basketball shoe made in Taiwan.
us-cbp-cross-rulings-hq-084049HQ 084049: Tariff classification of a basketball shoe made in Taiwan.Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 084049
June 09, 1989
CLA-2 CO:R:C:G 084049
CATEGORY: Classification
TARIFF NO.: 6402.91.60-90
James F. O'Hara
Law Offices
Stein Shostak Shostak & O'Hara
Suite 1240
3580 Wilshire Blvd
Los Angeles, Ca. 90010-2597
RE: Tariff classification of a basketball shoe made in Taiwan.
Dear Mr. O'Hara:
In your letter dated February 10, 1989, you inquired as to
the dutiable status of a basketball shoe. A sample pair of shoes
has been submitted for examination. One of the shoes has been
disassembled so that the outsole, midsole and lasted shoe upper
are individually distinguishable.
FACTS:
The sample submitted is a Nike "Air Jordan" over-the-ankle
athletic shoe designated as model 4363. The external surface area
of the upper is of plastic with two exceptions. These two
exceptions are the textile liner where it becomes topline trim,
and the two textile side panel inserts, which have plastic mesh
inserts overlaying them. You inform us that the external surface
area of the upper is over 90 percent plastics. The shoe has a
molded plastic midsole containing plastic air cylinders and a
molded rubber/plastic outsole. The midsole overlaps all of the
periphery of the upper except the toe. The outsole overlaps the
upper at the toe and also for a short distance at the outside
middle of the foot. Together the midsole and outsole overlap the
entire periphery of the upper by measurements varying from 1/4 to
5/8 of an inch.
You claim that this footwear is classifiable under
subheading 6402.91.4015, Harmonized Tariff Schedule of the United
States (TSUSA), as other footwear with outer soles and uppers of
rubber or plastics, other footwear, covering the ankle, having
-2-
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 (1) footwear having a foxing or a foxing-like band applied
or molded at the sole and overlapping the upper and (2) except
footwear (other than footwear having uppers which from a point 3
cm above the top of the outer sole are entirely of non-molded
construction formed by sewing the parts together and exposed on
the outer surface a substantial portion of functional stitching)
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.
ISSUE:
Does the shoe possess a foxing-like band which would
preclude its classification under subheading 6402.91.4015,
HTSUSA?
LAW AND ANALYSIS:
T.D. 83-116 is relevant to this issue. It reads in pertinent
part as follows:
Unit molded footwear is considered to have as 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.
You maintain that a foxing-like band does not exist because
the overlap of the upper by the outsole represents approximately
40 percent of the periphery of the upper. Further, the additional
overlap of the upper is by the midsole which is not the type of
overlap contemplated by previous definitions of a foxing-like-
band.
At the time T.D. 83-116 was written insoles did not overlap
uppers and this type of construction was not anticipated.
However, it is our observation with respect to this construction
that the midsole and the outsole function as a unit. Together,
they form the "bottom" of the shoe. They will probably be
cemented/vulcanized to each other and then cemented/vulcanized as
a single unit to the upper. However, even if the midsole is
attached to the upper separately, and then the outsole to the
midsole (and to the upper), the overlap in both still functions
in exactly the way a foxing is supposed to function, by improving
the attachment of sole to upper. As to the appearance of a
foxing, it is our view that a two-color band with a wavy top edge
looks every bit as much like a foxing as a one-color band with a
straight top edge.
-3-
It should be noted that the sample is not considered to be
legally marked because the elastic band attached to the tongue
covers the country of origin label.
HOLDING:
The sample shoe possesses a foxing-like band and is
classifiable under subheading 6402.91.60-90, HTSUSA, as other
footwear with outer soles and uppers of rubber or plastics,
covering the ankle, other, other, and dutiable at a rate
depending on value per pair.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc Eric Francke NY Seaport
1cc John Durant
1cc DD Portland Maine
1cc DD Boston Mass
1cc A. Cataldo Boston Mass
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