us-cbp-cross-rulings-hq-087260•HQ 087260: Decision on Application for Further Review of Protest No. 2704-5-006111.
HQ 087260: Decision on Application for Further Review of Protest No. 2704-5-006111.
us-cbp-cross-rulings-hq-087260HQ 087260: Decision on Application for Further Review of Protest No. 2704-5-006111.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 087260
November 7, 1990
CLA-2:CO:R:C:G 087260 SR
CATEGORY: Classification
TARIFF NO.: 700.64
District Director of Customs
300 South Ferry St.
Terminal Island
San Pedro, California 90731
RE: Decision on Application for Further Review
of Protest No. 2704-5-006111.
Dear Sir:
This protest was filed against your decision in the
liquidation on November 8, 1985, of entry number 85-395187-2,
dated July 8, 1985, covering a shipment of canvas shoes
manufactured in China.
FACTS:
The merchandise consists of two styles of women's shoes that
are made by a simultaneous molded construction. The shoes have
closed toes and backs and have sewn-on laces. The protestant
claims that the shoes are classifiable under item 700.59, Tariff
Schedules of the United States (TSUS), or item 700.61, TSUS.
ISSUE:
What is the classification of the shoes at issue?
-2-
LAW AND ANALYSIS:
Item 700.59, TSUS, provides for footwear which is over 50
percent by weight of rubber or plastics or over 50 percent by
weight of fibers and rubber or plastics with at least 10 percent
by weight being rubber or plastics, other footwear, footwear with
open toes or open heels; footwear of the slip-on type, that is
held to the foot without the use of laces or buckles or other
fasteners, the foregoing except footwear having a foxing or
foxing-like band wholly or almost wholly of rubber or plastics
applied or molded at he sole and overlapping the upper.
Item 700.61, TSUS, provides for footwear which is over 50
percent by weight of rubber or plastics or over 50 percent by
weight of fibers and rubber or plastics with at least 10 percent
by weight being rubber or plastics, other footwear, other,
footwear having soles of rubber or plastics which are affixed to
the upper exclusively with an adhesive; the foregoing except
footwear having a foxing or foxing-like band applied to or molded
at the sole and overlapping the upper and except footwear with
soles which overlap the upper other than at the toe or heel.
The shoes at issue are not classifiable under either of
these tariff provisions. They cannot be classified under item
700.59, TSUS, because they have closed toes and backs and are not
slip-ons. They are not classifiable under item 700.61, TSUS,
because they are made by a simultaneous molded construction, and
therefore, are not exclusively of adhesive construction. The
shoes are excluded from both of these provisions because they
have a foxing like band.
HOLDING:
The shoes at issue are classifiable under item 700.64, TSUS,
as footwear which is over 50 percent by weight of rubber or
plastics or over 50 percent by weight of fibers and rubber or
plastics with at least 10 percent by weight being rubber or
plastics, other footwear, other, other, other, valued not over
$3.00 per pair.
The protest is denied. A copy of this decision should be
attached to the Form 19 Notice of Action to satisfy the notice
-3-
requirement of section 174.30(a), Customs Regulations.
Sincerely,
John Durant, Director
Commercial Rulings Division
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