Reconsideration of HRL 080790 and classification under the HTSUSA

HQ 082682 March 2, 1990 CLA-2:CO:R:C:G 082682 SR CATEGORY: Classification TARIFF NO.: 6402.19.10; 700.56 Mr. Robert D. Stang Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street New York, New York 10017 RE: Reconsideration of HRL 080790 and classification under the HTSUSA Dear Mr. Stang: This is in reference to your letter dated August 17, 1989, requesting reconsideration of HRL 080790, dated December 2, 1987, which classified golf shoes under the Tariff Schedules of the United States (TSUS). FACTS: The merchandise at issue is golf shoes. The shoes have plastic uppers, a stitched moc vamp, and a four eyelet tie with a matching plastic kiltie. The bottoms consist of a cemented EVA wedge sole with a cleated rubber outsole and a large rubber toe bumper which extends from the sole onto the upper. The shoes also have removable fiber/molded plastic footbed insoles. ISSUE: 1. Whether the shoes at issue are classifiable under item 700.53, Tariff Schedule of the United States (TSUS). 2. What is the classification under the HTSUSA? -2- LAW AND ANALYSIS: ISSUE 1 HRL 080790 dated December 2, 1987, classified the golf shoes at issue under item 700.53, TSUSA. Item 700.53, TSUSA, 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, hunting boots, galoshes, rain wear, and 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, all the foregoing having soles and uppers of which over 90 percent of the exterior surface area is rubber or plastics (except footwear with uppers of nonmolded construction formed by sewing the parts thereof together and having exposed on the outer surface a substantial portion of functional stitching), other. In HRL 080790 the merchandise at issue was classified under item 700.53, TSUS, because the shoes are both stitched and glued. The reasoning was that if the shoes are both stitched and glued then they are "more than" stitched and therefore, the stitching cannot be considered to be functional stitching. We now feel that just because stitching is backed by glue it does not mean that the stitching cannot be functional. It is the stitching in these shoes that hold the shoes together. According to the importer the glue is added to the back of the stitching in order to make the seams waterproof. Under the TSUS, the merchandise at issue is classifiable under item 700.56. TSUS. ISSUE 2 Under the HTSUSA, the shoes at issue are classifiable under 6402.19.90, which provides for other footwear with outer soles and uppers of rubber or plastics, sports footwear, other, valued over $12 a pair. The shoes cannot be classified under subheading 6402.19.10, HTSUSA, which provides for sports footwear with uppers over 90 percent of rubber or plastics (except 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), because they are waterproof and therefore fit the exception. -3- HOLDING: ISSUE 1 The golf shoes at issue are classified under item 700.56, 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 having uppers of which over 90 percent of the exterior surface area is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper), other. The rate of duty is 6 percent ad valorem. HRL 080790 is hereby revoked. ISSUE 2 Under the HTSUSA, the merchandise at issue is classifiable under subheading 6402.19.90, which provides for other footwear with outer soles and uppers of rubber or plastics, sports footwear, other, other, valued over $12 per pair. The rate of duty is 20 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference