us-cbp-cross-rulings-hq-087847•HQ 087847: Request for reconsideration of New York Ruling Letter (NYRL) 854935 dated August 22, 1990. Footwear, athletic, low-cut; Band, foxing-like; Overlap
HQ 087847: Request for reconsideration of New York Ruling Letter (NYRL) 854935 dated August 22, 1990. Footwear, athletic, low-cut; Band, foxing-like; Overlap
us-cbp-cross-rulings-hq-087847HQ 087847: Request for reconsideration of New York Ruling Letter (NYRL) 854935 dated August 22, 1990. Footwear, athletic, low-cut; Band, foxing-like; OverlapGuidance
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 087847
September 26, 1990
CLA-2 CO:R:C:G 087847 DFC
CATEGORY: Classification
TARIFF NO.: 6402.99.15
John B. Pellegrini, Esq.
Law Offices
Ross & Hardies
529 Fifth Avenue
New York, New York 10017-4608
RE: Request for reconsideration of New York Ruling Letter
(NYRL) 854935 dated August 22, 1990. Footwear, athletic,
low-cut; Band, foxing-like; Overlap
Dear Sir:
FACTS:
In NYRL 854935 Customs held that a low-cut boy's athletic
shoe, Stock no. 73238, was classifiable under subheading
6402.99.7090, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), as other footwear with outer soles and
uppers of rubber or plastics, not covering the ankle, having a
foxing-like band, and valued over $3 but not over $6.50 per
pair. The applicable rate of duty is 90 cents per pair plus
37.5 percent ad valorem.
Our New York office took the position that the shoe had a
foxing-like band because the toe bumper overlaps about 30
percent of the perimeter of the upper by more than 1/2 inch
while the remainder of the bottom overlaps the upper by 1/8
inch or more.
Meldisco maintains that the footwear does not exhibit a
foxing-like band and is properly classifiable under subheading
6402.99.15, HTSUSA, as other footwear with outer soles and
uppers of rubber or plastics, other, not covering the ankle,
and not having a foxing-like band. The applicable rate of
duty is 6 percent ad valorem.
ISSUE:
Does the shoe possess a foxing-like band?
-2-
LAW AND ANALYSIS:
The rationale expressed for finding a foxing-like band
appears to have its origin in C.S.D. 83-103 which set forth an
interpretation of the phrase "soles which overlap the upper
other than at the toe or heel" in the light of certain
criteria. The relevant criterion reads as follows:
(2) In measuring overlap when the overlap is uniform,
only one cut is to be made in the shoe, and that
cut is to be made at the edge where the ball of
the foot would normally rest. If the overlap is
not uniform, the cut should be made at the point
where the greatest amount of overlap occurs.
Meldisco maintains that a foxing-like band is not present
on the shoes within the guidelines set forth in T.D. 83-116
for the following reasons:
1. the bottoms do not have the same appearance,
qualities or characteristics as the foxing on the
traditional sneaker or tennis shoe;
2. there is not a substantial encirclement of the
entire shoe since the toe bumper encircles only 30
percent of the perimeter of the shoe; and
3. the overlap of the upper by 1/4 inch is only in
the area of the toe bumper and this overlap does
not substantially encircle the shoe.
In Headquarters Ruling Letter (HRL) 083097 dated
December 22, 1988, Customs ruled on a men's high top athletic
shoe having a molded, two color, plastic/rubber outsole with
an extended 1/2 inch high overlapping section that wraps
around the toe area for approximately 9 inches. It was
observed that the cupping of the molded outsole around the
perimeter of the shoe, excluding the approximately 9 inches
around the toe area, was so slight as to be negligible.
Consequently, it was concluded that the shoe did not possess a
foxing-like band because the overlap by the outsole did not
substantially encircle it.
In HRL 085934 dated June 6, 1990, Customs had occasion to
rule on a similar shoe having a sole which overlapped the
upper by almost 1/2 inch in the front or toe bumper portion
the shoe.
-3-
This overlap of the upper occupied approximately 9.5 inches or
38 percent of the approximately 25 inch perimeter of the shoe.
It was observed that the remaining overlap of the upper in the
back or heel bumper portion of the shoe was so slight as to be
negligible. Consequently, it was held that the shoe did not
possess a foxing-like band because the overlap by the sole did
not substantially encircle it.
The sample shoe has a plastic upper. The bottom of the
shoe is rubber and plastics and is of unit molded
construction. Our examination of the sample reveals that
while the toe bumper overlaps 30 percent of the perimeter of
the upper by 2 inches, the overlap of the upper along the
remaining perimeter of the shoe measures approximately 1/16
inch or slightly more.
In this instance the overlap of the upper, other than in
the toe bumper area, is not sufficient to create a foxing-like
band. The 30 percent encirclement of the perimeter of the
shoe by the toe bumper does not constitute a substantial
encirclement of the shoe.
HOLDING:
The low-cut boy's athletic shoe, Stock no. 73238, does
not possess a foxing-like band. Classification under
subheading 6402.99.15, HTSUSA, is appropriate.
In accord with the above determination, NYRL 854935 is
revoked pursuant to 19 CFR 177.9 (d).
Sincerely,
Harvey B. Fox
Director
Office of Regulations and Rulings
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