The tariff classification of footwear from China orIndonesia

NY 869119 December 24, 1991 CLA-2-64:S:N:N3:D-347 869119 CATEGORY: Classification TARIFF NO.: 6402.91.70 Mr. Joseph Collins Polo International 1699 South Hanley Road St. Louis, MO 63144 RE: The tariff classification of footwear from China or Indonesia Dear Mr. Collins: In your letter dated November 18, 1991, you requested a tariff classification ruling. Style ASR 20059 is an over-the-ankle, lace-up, athletic shoe with a plastic upper and a unit-molded plastic sole. You furnished a separate sole sample on which you marked places at the toe, the outside, and the heel where you measured that the sole will overlap the upper of the finished shoe by 1/4 inch or more. Your measurements were 12 cm. at the toe, 4 cm. and 5 cm. at the outside, and 5.5 cm. at the heel for a total of 26.5 cm. out of a total perimeter of 66.1 cm. (The remaining 39.6 cm. is by our measurement between your lines.) This gives a 1/4 inch or greater overlap of slightly more than 40 percent of the perimeter of the upper. Our measurements were 11.2 cm. at the toe, 12.0 cm. at the outside, and 5.5 cm. at the heel for a total of 28.7 cm. out of a total perimeter of 64.1 cm. This gives a 1/4 inch or greater overlap of 44.8 percent of the perimeter of the upper. We consider this shoe to have a foxing-like band (using either your or our measurements) because the sole overlaps more than 40 percent of the perimeter of the upper by 1/4 inch or more, and because the areas of overlap are foxing-like in both function and appearance. (Only one is necessary.) The applicable subheading for your sample will be 6402.91.70, assuming valued over $3 but not over $6.50 per pair, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of plastics, covering the ankle, having a foxing-like band, other... The rate of duty will be 90 cents per pair plus 37.5 percent ad valorem. For your information here are some of the rules we use in measuring the 1/4 inch overlap for determinations of foxing-like band. We start and stop the measurements at the points where the over 1/4 inch sole treatments begin and end, not at the points at which they become over and under 1/4 inch. Where there are two or more "waves" together we measure from the start of the first "wave" to the end of the last. We include the "troughs" between the "waves" in the 1/4 inch measurement. Where two or more different 1/4 inch treatments are separated by a short under-1/4 inch treatment, we include the entire perimeter from the start of the first 1/4 inch treatment to the end of the last 1/4 inch treatment. We measure the inside not the outside surface of any raised portion of the sole. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport