us-cbp-cross-rulings-hq-083369•HQ 083369: Reconsideration of NYRL 832880
HQ 083369: Reconsideration of NYRL 832880
us-cbp-cross-rulings-hq-083369HQ 083369: Reconsideration of NYRL 832880Guidance
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 083369
September 15, 1989
CLA-2:CO:R:C:G 083369 SR
CATEGORY: Classification
TARIFF NO.: 6404.19.50
Jane A. Sheridan
Pagoda Trading Company, Inc.
World Headquarters
1950 Craig Road
St. Louis, Missouri 63146
RE: Reconsideration of NYRL 832880
Dear Ms. Sheridan:
This is in response to your letter dated December 27, 1988,
requesting reconsideration ofNew York Ruling Letter (NYRL)
832880, dated December 13, 1989, which classified an injection
molded shoe under subheading 6404.19.50, HTSUSA.
FACTS:
The merchandise at issue is a sneaker made by the
simultaneous injection molded method. It was classified under
subheading 6404.19.50, HTSUSA. The inquirer claims that this
classification cannot be correct because an injection molded sole
cannot have a foxing-like band.
ISSUE:
Whether injection molded shoes can have a foxing-like band.
LAW AND ANALYSIS:
It is claimed by the importer that the shoe at issue cannot
have a foxing-like band because it is injection molded.
Injection molded shoes can have foxing-like bands. In Treasury
Decision 83-116, 17 Cust. Bull. 229 (1983), it is stated: "in
using the term "foxing-like band", it is apparent that Congress
-2-
intended to include rubber and plastic footwear that is not
constructed with a traditional separate functional foxing. For
example, certain injection molded sneakers have foxing-like
bands."
This shoe has an overlap around the entire shoe. The
overlap measures approximately 1/16 of an inch at the ball of the
foot, and 1/8 of an inch by the heel. Therefore, this injection
molded shoe has a foxing-like band.
HOLDING:
The shoe at issue is classifiable under 6404.19.50, HTSUSA,
as footwear with outer soles of rubber or plastics and uppers of
textile materials, footwear with outer soles of rubber or
plastics, other, other, other. The rate of duty is 48 percent ad
valorem. NRYL 832880, dated December 13, 1989, is hereby
affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference
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