HQ 081397: Tariff classification of a boot

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       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