Footwear, fabric upper, slip-on: Band, foxing-like

HQ 952307 August 17, 1992 CLA-2 CO:R:C:M 952307 DFC CATEGORY: Classification TARIFF NO.: 6404.19.35 RE: Footwear, fabric upper, slip-on: Band, foxing-like Ms. Judy Kearney Network Brokers International, Inc Airport industrial Office Park, Building A2-C 145th Avenue & Hook Creek Blvd Valley Stream, New York 11581 Dear Ms. Kearney: In a letter dated June 12, 1992, on behalf of Shoe Visions, Inc., of Topsfield, Massachusetts, you inquired as to the tariff classification under the Harmonized Tariff Schedule of the United States of two styles of women's footwear produced in Brazil. Samples were submitted for examination. FACTS: The samples labelled as styles 0Z A and 0Z B are all fabric upper, fully leather lined, women's footwear. Both samples are the same for classification purposes. The construction of both shoes is unusual. The bottom is a rubber or plastics "cup sole" with sidewalls varying in height from 3/8 inch towards the front to 3/4 inch in the rear. The fabric of the "socklining" comes up to the top edge of the inside of the sidewall. In the area where it has turned to the horizontal, the sock lining might be construed to be the "upper" in that, if the "cup sole" were taken away, it would be the only thing covering the lower part of the side of the wearer's foot. The "main body" of the upper is a leather lined fabric which is cemented and stitched [with a very thick thread] to top edge of the inside of the sidewall. A thin leather strip on the outside of the shoe is stitched to the upper and the sidewall and covers the joint between the upper and the bottom. -2- ISSUE: Do the shoes possess a foxing-like band? LAW AND ANALYSIS: After careful consideration of numerous comments submitted by footwear importers and the domestic shoe industry, by a document published as T.D. 83-116 in the Federal Register of May 23, 1983 [48 FR 22904, 17 Cust. Bull. 229 (1983], the Customs Service set forth: (1) Customs position regarding the proper interpretation of provisions in the Tariff Schedules of the United States (TSUS) pertaining to imported footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, and (2) guidelines relating to the characteristics of foxing and a foxing-like band. Even though the TSUS was superseded by the Harmonized Tariff Schedule of the United States, effective January 1, 1989, the guidelines of T.D. 83-116 are still followed by Customs with regard to the classification of footwear. T.D. 83-116 set forth guidelines relating to the characteristics of a foxing-like band. The pertinent guideline reads as follows: CHARACTERISTICS OF A FOXING-LIKE BAND There is no trade understanding or commercial designation for the term "foxing-like band." 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 the traditional sneaker or tennis shoe. It is our position that the sample shoes do not possess a foxing-like band because they are too different in appearance, function, and construction from the foxing tape construction appearing on the traditional sneaker or tennis shoe. -3- HOLDING: The sample shoes, styles OZ A and OZ B, are classifiable under subheading 6404.19.35, HTSUS, as footwear with outer soles of rubber or plastics and uppers of textile materials, other, footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, other. The applicable rate of duty is 37.5% ad valorem. Sincerely, John Durant, Director Commercial Rulings Division