us-cbp-cross-rulings-hq-086987•HQ 086987: Tariff classification of walking shoes
HQ 086987: Tariff classification of walking shoes
us-cbp-cross-rulings-hq-086987HQ 086987: Tariff classification of walking shoesGuidance
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 086987
May 22, 1990
CLA-2 CO:R:C:G 086987 c
CATEGORY: Classification
TARIFF NO.: 6402.99.15
Peter Friedmann, Esq.
Lindsay, Hart, Neil & Weigler
Lawyers
Suite 200
1225 19th Street, N.W.
Washington, D.C. 20036
RE: Tariff classification of walking shoes
Dear Mr. Friedmann:
In a letter dated April 16, 1990, you inquired as to the
tariff classification of a women's synthetic walking shoe
designated as Avia Model 333. A pair of these shoes produced
in Taiwan were submitted for examination.
FACTS:
The upper of these shoes is made primarily from plastic
pieces which have been stitched together. However, the upper
is also comprised of a substantial amount of textile material
at the back top line and in the narrow space between the top
eyelet stay pieces (encompassing the top three eyelets) and
the rest of the upper. There is also a significant amount of
textile accessory or reinforcement trim around the entire
eyelet stay outer edges, and in the embroidered AVIA logo. It
is to be noted that the top eyelet stay pieces are also
accessories or reinforcements.
ISSUE:
Does the Avia model 333 possess a foxing-like band?
- 2 -
LAW AND ANALYSIS:
T.D. 83-116 lists seven characteristics of a foxing-like
band. The fifth characteristic which is relevant here reads
as follows:
A foxing-like band must encircle or substantially
encircle the entire shoe.
The bottom of these shoes is similar to a jogger-type sole
with an EVA midsole and a rubber outsole cemented to the
upper. An examination of the shoes submitted reveals that the
only overlap of the upper is by the toe bumper. Consequently,
a foxing-like band is not present because the band does not
substantially encircle the entire shoe.
HOLDING:
Footwear represented by the sample pair of Avia model 333
walking shoes is classifiable, if the amount of textile on the
external surface area of the upper, including all accessories
and reinforcements, is less than 10 percent, under subheading
6402.99.15, Tariff Schedule of the United States Annotated, as
other footwear with outer soles and uppers of rubber or
plastics, 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. The applicable rate of duty
is 6 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc Eric Francke NY Seaport
1cc DD Portland Oregon
1cc DD Portland Maine
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