Tariff classification of a boot

HQ 081397 July 6, 1988 CLA-2 CO:R:C:G 081397 c CATEGORY: Classification TARIFF NO.: 700.57; 6402.91.50 Ms. Pat Schuermann Brown Group International 8400 Maryland Avenue P.O. Box 450 St. Louis, Missouri 63166 RE: Tariff classification of a boot Dear Ms. Schuermann: In a letter dated November 23, 1987, you inquired as to the dutiable status of a boot designated as Style No. 95606A which we assume is produced in a country entitled to the column 1 rates of duty. A sample was submitted for examination. FACTS: The sample is a child's snow jogger which measures approximately 6-1/2 inches in height. It has an embossed vinyl upper, an adjustable velcro closure around the shaft, EVA foamed midsole and rubber outsole. Along with a 2-inch high vinyl heel counter there is a 1-inch high vinyl mudguard that encircles approximately 3/4 of the shoe. An examination of the sample shows that the plastics "upper" material continues down beneath the mudguard and turns under at the insole. ISSUE: Does this shoe possess a foxing-like band? LAW AND ANALYSIS: T.D. 83-116 set forth guidelines relating to the characteristics of a foxing-like band as follows: 1. The term foxing-like applies to that which has the same or nearly the same appearance, qualities, or characteristics as the foxing appearing on a traditional sneaker or tennis shoe. - 2 - 2. A foxing-like band need not be a separate component. 3. A foxing-like band may or may not secure the joint between the sole and upper. 4. A foxing-like band must be applied at the sole and must overlap the upper. 5. A foxing-like band must encircle or substantially encircle the shoe. 6. A foxing-like band may be attached by any means. It is our opinion that the shoe has a band, viz, the mudguards, which substantially encircle it. Also, the mudguards present the same or nearly the same appearance as foxing. Also, the plastic upper is calendered to resemble a woven fabric and the plastic mudguards are calendered to resembled grain leather. The difference in appearance of the two plastics heightens the prominence of the foxing-like band. HOLDING: The sample is classifiable under the provision for footwear which is over 50 percent by weight of fibers and rubber or plastics with at least 10 percent by weight being rubber or plastics, other footwear 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 in item 700.57, Tariff Schedules of the United States (TSUS), and dutiable at the rate of 37.5 percent ad valorem. The proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is scheduled to replace the TSUS. Based on the information submitted it appears that the HTSUSA provision applicable to the boot is subheading 6402.91.50 as other footwear with outer soles and uppers of rubber or plastics, covering the ankle, other, footwear 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. - 3 - The classification set forth in this letter represents the current position of the Customs Service regarding the dutiable status of the merchandise under the proposed HTSUSA. If there are changes before enactment this advice may not continue to be applicable. Sincerely, John Durant, Director Commercial Rulings Division 6cc: A.D., NY Seaport 1cc: John Durant 1cc: James Sheridan, NY Seaport CO:R:C:G:DCAHILL:lw 7/5/88