HQ 083453: Tariff Classification of "Sno Joggs" boots made in Korea

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 083453

                        January 19, 1990

CLA-2 CO:R:C:G  083453  NLP

CATEGORY: Classification

TARIFF NO.: 6402.91.4045

Mr. Ike Matitia
International Seaway Trading Corp.
6680 Beta Drive
Mayfield Village, Ohio  44143

RE: Tariff Classification of "Sno Joggs" boots made in Korea

Dear Mr. Matitia:

     This is in response to your letter of December 15, 1988,
requesting a tariff classification of "Sno Joggs" boots, made in
Korea, under the Harmonized Tariff Schedule of the United States
(HTSUS). A sample was included for our examination.

FACTS:

      The merchandise in question is a woman's boot,
approximately 9 inches in height.  The boot has a unit molded
rubber sole with sidewalls that are a 1/2 inch high at the front
and 1 inch high at the heel.  The polyurethane upper is stitched
to the top of this sidewall about 1/4 inch above the midsole. The
boot has a textile lining and an adjustable velcro closure on the
shaft.

ISSUE:

     Whether the boot at issue has a foxing-like band which would
preclude its classification under subheading 6402.91.40, HTSUS?

LAW AND ANALYSIS:

     Subheading 6402.91.40, HTSUS, which provides for other
footwear with outer soles and uppers of rubber or plastics, other
footwear, covering the ankle, having uppers of which over 90
percent of the external surface area (including accessories and
reinforcements) is rubber or plastics except (1) footwear having
a foxing or a foxing-like band applied or molded at the sole and
overlapping the upper and (2) except footwear (other than
footwear having uppers which from a point 3 cm above the top of
the outer sole are entirely of non-molded construction formed by






                               -2-

sewing the parts together and having exposed on the outer surface
a substantial portion of functional stitching) 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.

     The footwear at issue appears to fit into this subheading,
the only question being whether the sidewall is considered to be
a foxing-like band.  The function of a foxing-like band is to
reinforce or supplement the juncture between the sole and the
upper of footwear.  The characteristics of a foxing-like band are
defined in Treasury Decision (T.D.) 83-116, 17 Cust. Bull. 229
(1983).  In this decision it is stated that unit molded footwear
is considered to have a foxing-like band if a vertical overlap of
1/4 inch or more exists from where the upper and the outsole
initially meet, measured on a vertical plane.  If this vertical
plane overlap is less than 1/4 inch, such footwear is presumed
not to have a foxing-like band.

     The upper of the boot at issue does not overlap the outsole.
The upper meets the outsole at the toe area but does not overlap
it.  Around the rest of the boot there is a gap of 1/2 inch
between the upper and the outsole. For this reason, the sidewall
cannot be considered a foxing-like band.

HOLDING:

     The "Sno Joggs" boots are classifiable in subheading
6402.91.4045, HTSUS, which provides for other footwear with outer
soles and uppers of rubber or plastics, other footwear, covering
the ankle, having uppers of which over 90% of the external
surface area (including accessories and reinforcements) is
rubber or plastics except (1) footwear having a foxing or a
foxing-like band applied or molded at the sole and overlapping
the upper and (2) except footwear (other than footwear having
uppers which from a point 3 cm above the top of the outer sole
are entirely of non-molded construction formed by sewing the
parts together and having exposed on the outer surface a
substantial portion of functional stitching) 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...for women.  The rate of duty is 6% ad valorem.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division