HQ 081601: Classification of a cross-country ski-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 081601

                                    July 5, 1988


          CLA-2 CO:R:C:G 081601 DC

          CATEGORY: Classification

          TARIFF NO.: 700.71; 6402.11.0000

          Ms. Ursula Reiter
          Austrian Trade Commission
          150 East 52nd Street
          32nd Floor
          New York, New York 10022

          RE: Classification of a cross-country ski-boot

          Dear Ms. Reiter:

              Your letter dated September 14, 1987, addressed to our New
          York office concerning the tariff classification of a cross-
          country ski boot produced in Austria, has been referred to this
          office for a direct reply to you.

          FACTS:

              The cross-country ski boot submitted is 6 inches high and has
          a plastic upper of nonmolded construction with exposed functional
          stitching, a tricot/foam liner, padded tongue and ankle collar,
          and a lace closure with four plastic D-rings and two metal hooks.
          It also has a two color, two piece cemented on rubber/plastic
          bottom which is molded in such a way that the inner light grey
          portion overlaps the upper and forms a separately distinct, thin
          1/4 inch wide band which completely encircles the boot.  Inasmuch
          as two different colored plastics are used in the molding, this
          is not considered a unit-molded sole for tariff purposes.

          ISSUE:

              Does the boot possess a foxing-like band?

          LAW AND ANALYSIS:

              The horizontal overlap of the upper by this band varies
          between approximately 3/16 inch to over 1/2 inch for a short
          portion at the toe.  It is our position that in determining
          overlap the measurement should be made at the point where the
          greatest amount of overlap occurs.  Thus, this boot has a foxing-
          like band even if the 1/4 inch rule is applied.  In this instance
          the overlap performs the function of reinforcing the attachment












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          between the sole and the upper by the "cupping" of the sole up
          the sides of the upper and makes it much more difficult for water
          to seep into the boot which is the principal reason for the use
          of rubber foxing tapes in rubber boots.  It should be noted that
          the light grey portion looks so much like a separate rubber
          foxing band that it took several minutes to decide it was not one
          even after we had cut the boot open.  Consequently, we find that
          because this encircling light grey band looks like and functions
          like a foxing-like band, as described in T.D. 83-116, it is a
          foxing-like band for tariff purposes.

          HOLDING:

              The sample boot is classifiable, assuming it is valued at
          over $12.00 per pair, under the provision for other 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 and having a foxing-like band applied or molded at the
          sole and overlapping the upper, other in item 700.71, Tariff
          Schedules of the United States, and dutiable at the rate of 20
          percent ad valorem.

              The proposed Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA) is scheduled to replace the TSUS.  The HTSUSA
          provision applicable to the above described merchandise is
          subheading 6402.11.0000 as other footwear with outer soles and
          uppers of rubber or plastics; sports footwear, ski boots and
          cross-country ski footwear.  The rate of duty for this provision
          is 6 percent ad valorem.  This classification 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