HQ 082682: Reconsideration of HRL 080790 and classification under the HTSUSA

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 082682

                                    March 2, 1990



          CLA-2:CO:R:C:G  082682  SR

          CATEGORY:  Classification

          TARIFF NO.:  6402.19.10; 700.56

          Mr. Robert D. Stang
          Grunfeld, Desiderio, Lebowitz & Silverman
          12 East 49th Street
          New York, New York 10017

          RE:  Reconsideration of HRL 080790 and classification under the
          HTSUSA

          Dear Mr. Stang:

               This is in reference to your letter dated August 17, 1989,
          requesting reconsideration of HRL 080790, dated December 2, 1987,
          which classified golf shoes under the Tariff Schedules of the
          United States (TSUS).

          FACTS:

               The merchandise at issue is golf shoes.  The shoes have
          plastic uppers, a stitched moc vamp, and a four eyelet tie with a
          matching plastic kiltie.  The bottoms consist of a cemented EVA
          wedge sole with a cleated rubber outsole and a large rubber toe
          bumper which extends from the sole onto the upper.  The shoes
          also have removable fiber/molded plastic footbed insoles.

          ISSUE:

          1.  Whether the shoes at issue are classifiable under item
          700.53, Tariff Schedule of the United States (TSUS).

          2.  What is the classification under the HTSUSA?






















                                         -2-

          LAW AND ANALYSIS:

                                       ISSUE 1

               HRL 080790 dated December 2, 1987, classified the golf shoes
          at issue under item 700.53, TSUSA.  Item 700.53, TSUSA, 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, hunting
          boots, galoshes, rain wear, and 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,
          all the foregoing having soles and uppers of which over 90
          percent of the exterior surface area is rubber or plastics
          (except footwear with uppers of nonmolded construction formed by
          sewing the parts thereof together and having exposed on the outer
          surface a substantial portion of functional stitching), other.

               In HRL 080790 the merchandise at issue was classified under
          item 700.53, TSUS, because the shoes are both stitched and glued.
          The reasoning was that if the shoes are both stitched and glued
          then they are "more than" stitched and therefore, the stitching
          cannot be considered to be functional stitching.  We now feel
          that just because stitching is backed by glue it does not mean
          that the stitching cannot be functional.  It is the stitching in
          these shoes that hold the shoes together.  According to the
          importer the glue is added to the back of the stitching in order
          to make the seams waterproof.

               Under the TSUS, the merchandise at issue is classifiable
          under item 700.56. TSUS.

                                       ISSUE 2

               Under the HTSUSA, the shoes at issue are classifiable under
          6402.19.90, which provides for other footwear with outer soles
          and uppers of rubber or plastics, sports footwear, other, valued
          over $12 a pair.  The shoes cannot be classified under subheading
          6402.19.10, HTSUSA, which provides for sports footwear with
          uppers over 90 percent of rubber or plastics (except 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), because they are waterproof and therefore fit
          the exception.

















                                         -3-

          HOLDING:

                                       ISSUE 1

               The golf shoes at issue are classified under item 700.56,
          TSUS, as footwear 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 having uppers of which over 90 percent
          of the exterior surface area is rubber or plastics (except
          footwear having foxing or a foxing-like band applied or molded at
          the sole and overlapping the upper), other.  The rate of duty is
          6 percent ad valorem.  HRL 080790 is hereby revoked.

                                       ISSUE 2


               Under the HTSUSA, the merchandise at issue is classifiable
          under subheading 6402.19.90, which provides for other footwear
          with outer soles and uppers of rubber or plastics, sports
          footwear, other, other, valued over $12 per pair.  The rate of
          duty is 20 percent ad valorem.


                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division

































          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference