U.S. Customs and Border Protection · CROSS Database
Decision on Application for Further Review of Protest No. 2704-88-002913.
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