us-cbp-cross-rulings-hq-086589•HQ 086589: Reconsideration of New York Ruling Letter (NYRL) 847959 dated December 21, 1989, concerning the tariff classification of Avia's ARC 610W athletic shoe.
HQ 086589: Reconsideration of New York Ruling Letter (NYRL) 847959 dated December 21, 1989, concerning the tariff classification of Avia's ARC 610W athletic shoe.
us-cbp-cross-rulings-hq-086589HQ 086589: Reconsideration of New York Ruling Letter (NYRL) 847959 dated December 21, 1989, concerning the tariff classification of Avia's ARC 610W athletic shoe.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 086589
June 25, 1990
CLA-2 CO:R:C:G 086589 DFC
CATEGORY: Classification
TARIFF NO.: 6402.91.9060
Lindsay, Hart, Neil & Weigler
Lawyers
Suite 1800
222 S.W. Columbia
Portland, Oregon 97201-6618
RE: Reconsideration of New York Ruling Letter (NYRL) 847959
dated December 21, 1989, concerning the tariff
classification of Avia's ARC 610W athletic shoe.
Dear Gentlemen:
In a letter dated February 23, 1990, you asked for a
reconsideration of NYRL 847959 dated December 21, 1989,
concerning the tariff classification of Avia's ARC 610W
athletic shoe.
FACTS:
The Avia ARC 610W is a high-cut running shoe. The upper
is of plastic with a small amount of textile inserts and trim.
The textile comprises less than 10 percent of the external
surface area of the upper, even after adding back the trim.
The bottom consists of a molded rubber/plastic outsole and
midsole which you state are cemented to each other prior to
their being cemented as a unit to the upper. The bottom
overlaps approximately 84 percent of the perimeter of the
upper by amounts varying from minimal to approximately 3/4
inch.
In NYRL 847959 Customs took the position that the
ARC 610W was properly classifiable under subheading
6402.91.9060, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), as other footwear with outer soles and
uppers of rubber or plastics, covering the ankle, other,
valued over $12/pair.
-2-
It is your position that the ARC 610W does not possess a
foxing-like band and should be classified under the subheading
6402.91.4045, HTSUSA, as other footwear with outer soles and
uppers of rubber or plastics, other footwear, covering the
ankle, 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 chapter 64, HTSUS) 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 3cm 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 ARC 610W possess a foxing-like band?
LAW AND ANALYSIS:
With respect to defining the term "foxing-like band",
T.D. 83-116 stated in pertinent part as follows:
Specifically, in using the term "foxing-like band",
it is apparent that Congress intended to include
rubber and plastic footwear that is not constructed
with a traditional separate functional foxing. For
example, certain injection molded sneakers have
foxing-like bands. Upon completion there exists a
strip which covers what appears to be (but is not
in fact) the joint between the upper and the sole.
You argue that if the band involved does not cover what
appears to be (but is not in fact) the joint, it is not a
"foxing-like" band within the meaning of the exception.
Specifically, the "foxing-like band" which is a grey
extension of the midsole extends upwards, overlapping the
upper. However, it is molded in such a way that "what appears
to be . . . the joint between the upper and the sole" is below
it, that is, it extends upwards from the joint, rather than
covering the joint. You explain that this is accomplished
through a clear indentation at the apparent top of the midsole
platform, and the midsole wrap is seen as one of a succession
of five overlapping layers of the upper, rather than as a piece
that covers the joint.
-3-
In view of the above analysis you conclude that the
"ARC 610's midsole wrap does not mimic 'foxing', as the
exception uses that term, and therefore does not fall within
the exception."
We do not agree with your analysis. Your attention is
invited to T.D. 83-116 which lists seven characteristics of
a foxing-like band. The fourth characteristic which is relevant
here reads as follows:
4. A foxing-like band must be applied or
molded at the sole and must overlap the upper.
Also, under Customs Position that document provides that:
An analysis of the parenthetical exception
indicates that for the design feature in the
form of a band to be considered a foxing-like
band, it must be molded at the sole and must
also overlap the upper.
The instant sample has a foxing-like band because the band
in fact is molded at the sole and overlaps the upper at that
point which is the crucial element in determining the presence
of a foxing-like band. It is our observation that this type of
construction does mimic foxing. Specifically, T.D. 83-116 in
discussing the definitions of foxing reads in pertinent part as
follows:
With rubber-soled canvas upper shoes, foxing is
usually a strip of rubber covering the joint
between the sole and upper. The Art and Science
of Footwear Manufacturing (American Footwear
Industries Association 1974).
A thin narrow strip of material wrapped around the
shoe upper, where it is joined with the outsole
which is folded under before attaching the outsole
to the upper. B. F. Goodrich Company pamphlet
entitled "Canvas Rubber and Koroseal Footwear
Definitions" (1959).
The above-cited definitions encompass the
commercial or trade understanding of foxing.
However, it is contended that the B.F. Goodrich
definition does not fall within the exclusionary
language because the strip does not overlap the
upper, which connotes an extension from one
location to another. It is Customs
-4-
view that the B. F. Goodrich definition satisfies
the exclusionary language because the strip can
be considered as being applied at the sole noting
that it is folded under at the juncture of the
sole and upper and it does extend upward thus
overlapping the upper.
It is our position based on the B.F. Goodrich definition
of foxing set out above that the construction of the ARC 610W
does mimic the B.F. Goodrich definition of foxing inasmuch as
the band extends upwards from the joint (overlapping the upper)
rather than covering it.
You state that a foxing-like band is not present on the
610W because the band does not substantially encircle the
shoe. Specifically, in order to consider the shoe as being
substantially encircled one must include the toe piece.
However, to do so requires that one regard the toepiece and
midsole wrap as the same design element. But the toepiece is
visually and as a design element distinct from the midsole
wrap; it is in fact a wrap from the sole itself, and is not
part of the "band" defined by the midsole wrap.
We do not make any distinction between the sole and the
midsole for the purpose of determining the presence of a
foxing-like band. In this instance the sole including the
midsole overlaps approximately 84 percent of the perimeter of
the upper by amounts varying from minimal to approximately 3/4
inch.
HOLDING:
The ARC 610W possesses a foxing-like band and is
classifiable under subheading 6402.91.9060, HTSUSA, as other
footwear with outer soles and uppers of rubber or plastics,
covering the ankle, other, valued over $12/pair. NYRL 847959
is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division
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