HQ 083444: Reconsideration of HRL 080791 and HRL 080792 and classification of golf shoes

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 083444

                                    July 07, 1989



          CLA-2:CO:R:C:G  083444  SR

          CATEGORY:  Classification

          TARIFF NO.:  6402.19.10; 700.56; 700.57

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

          RE:  Reconsideration of HRL 080791 and HRL 080792 and
          classification of golf shoes

          Dear Mr. Stang:

               This is in reference to your letter dated January 11, 1989,
          requesting reconsideration of HRL 080791 and HRL 080792 dated
          December 2, 1987, and requesting tariff classification of golf
          shoes under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).

          FACTS:

               The merchandise at issue is golf shoes.  The shoes are made
          of Clarino imitation leather.  Some of the shoes are made by
          cement construction, others are made by California construction.
          The upper components of the shoe are lightly cemented before each
          stitching stage to hold the components together during the
          stitching stages.  The uppers have a lining to provide comfort
          and a rear quarter interlining to help stiffen the rear quarter
          of the shoe.  Because this shoe is waterproof the interlining is
          plastic and the back side of the stitched seams are coated with
          waterproofing cement.  The outer sole of the shoe has spikes.
          Style 58149 has a foxing-like band.

          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's 080791 and 080792 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, rainwear, 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 080791 and HRL 080792, 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, except for style 58149 which has a foxing-like
          band and is classifiable under item 700.57, 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.

               The golf shoe, style 58149, that has a foxing-like band is
          classifiable under item 700.57, TSUS, which provides 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, 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.
          The rate of duty is 37.5 percent ad valorem.  HRL 080791 and HRL
          081792 are 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