us-cbp-cross-rulings-hq-087489•HQ 087489: Decision on Application for Further Review of Protest No. 2704-88-002913.
HQ 087489: Decision on Application for Further Review of Protest No. 2704-88-002913.
us-cbp-cross-rulings-hq-087489HQ 087489: Decision on Application for Further Review of Protest No. 2704-88-002913.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 087489
October 17, 1990
CLA-2:CO:R:C:G 087489 SR
CATEGORY: Classification
TARIFF NO.: 700.64
District Director of Customs
300 South Ferry Street
Terminal Island
San Pedro, California 90731
RE: Decision on Application for Further Review
of Protest No. 2704-88-002913.
Dear Sir:
This protest was filed against your decision in the
liquidation on April 22, 1988, of entry number 110-0449353-9,
dated September, 8, 1988, covering a shipment of footwear
manufactured in Hong Kong.
FACTS:
The merchandise at issue is a woman's canvas shoe. It is of
injection molded construction with the sole overlapping the
fabric upper all around the shoe. The overlap of the upper is
approximately 1/8 inch at the ball of the foot and about 5/16 of
an inch in the back. An elastic band that measures approximately
1 inch wide by 5 1/2 inches long that is attached to the upper
just in front of the ankle bone; and it passes through a "T" bar
coming from the toe area.
ISSUE:
Whether the shoe at issue has a foxing-like band.
-2-
LAW AND ANALYSIS:
The protestant claims that the footwear at issue should be
classified under item 700.59, TSUS, as 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 provided for in item 700.57 and except
footwear having a foxing or foxing-like band wholly or almost
wholly of rubber or plastics applied or molded at the sole and
overlapping the upper.
This provision would be applicable except for the foxing-
like band exception. This shoe is of injected molded
construction with an overlap that encircles the entire shoe. The
sole overlaps the upper 1/8 inch in the front of the shoe and
5/16 inch in the heel area. Therefore, this shoe has a foxing-
like band and cannot be classified under item 700.59, TSUS.
HOLDING:
The woman's canvas upper shoes are classifiable under item
700.64, TSUS, which provides for footwear (whether or not
described elsewhere in this subpart) 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 a pair.
The protest is denied. A copy of this decision should be
attached to the Form 19 Notice of Action to satisfy the notice
requirement of section 174.30(a), Customs Regulations.
Sincerely,
John Durant, Director
Commercial Rulings Division
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