HQ 951384: Protest No. 3901-90-100052; subheading 6402.91.50; HRL 083097; HRL 087847

us-cbp-cross-rulings-hq-951384HQ 951384: Protest No. 3901-90-100052; subheading 6402.91.50; HRL 083097; HRL 087847Guidance

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 951384

                          July 6, 1992

CLA-2  CO:R:C:M  951384  NLP

CATEGORY:  Classification

TARIFF NO.: 6402.91.40

District Director
United States Customs Service
610 South Canal Street
Chicago, IL  60607

RE:  Protest No. 3901-90-100052; subheading 6402.91.50; HRL
     083097; HRL 087847

Dear Sir:

     The following is our decision regarding the Protest and
Request for Further Review No.3901-90-100052, dated July 24,
1990.  At issue is the classification of men's over the ankle
athletic shoes under the Harmonized Tariff Schedule of the United
States (HTSUS).  A sample of the shoe was submitted for our
examination.

FACTS:

     The subject article is a men's over the ankle athletic shoe
that has a plastic upper and a plastic/rubber two color molded
bottom.  The toe bumper overlaps 9 inches or approximately 35
percent of the perimeter of the upper by more than 1/4 inch,
while the remainder of the bottom overlaps the upper by less than
1/16 inch.

     Your office liquidated entries covering these shoes under
subheading 6402.91.50, HTSUS, which provides for other footwear
with outer soles and uppers of rubber or plastics, other
footwear, covering the ankle, 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.

     The protestant argues that the shoes should be classified in
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 any accessories
or reinforcements such as those mentioned in note 4(a) to this 
chapter) 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, etc....  The rate of duty is 6 percent ad
valorem.

ISSUE:

     Does the sample men's athletic shoe possess a foxing-like
band?

LAW AND ANALYSIS:
          
     The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's).  GRI 1
provides that classification shall be determined first in
accordance with the terms of the headings of the tariff and any
relative section or chapter notes. 

     In deciding the classification of footwear of this type, we
must determine whether the footwear has as one of its constituent
parts a "foxing-like band."  Treasury Decision (T.D.) 83-116, 17
Cust. Bull. 229 (1983) set forth guidelines relating to the
characteristics of foxing or foxing-like bands.  The relevant
characteristics at issue in this case read as follows:

     4.   A foxing-like band must be applied or molded at the
          sole and must overlap the upper.

     5.   A foxing-like band must encircle or substantially
          encircle the entire shoe.

     7.   Unit molded footwear is considered to have a foxing-
          like band if 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
          overlap is less than 1/4 of an inch, such footwear is
          presumed not to have a foxing-like band.

     In Headquarters Ruling Letter (HRL) 083097, dated December
22, 1988, Customs classified a men's high top athletic shoe
having a molded outsole with an extended 1/2 inch high
overlapping section which wrapped around the toe area for
approximately 9 inches.  Customs held that the cupping of the
molded outsole around the perimeter of the shoe, excluding the 9
inches around the toe area, was so slight as to be negligible. 
Therefore, the shoe did not possess a foxing-like band because
the overlap by the outsole did not substantially encircle the
shoe. See also, HRL 085934, dated June 6, 1990, and HRL 087847,
dated September 26, 1990.

     An examination of the sample shows that the toe bumper
overlaps the upper by more than 1/4 inch over 9 inches or 35
percent of the perimeter of the shoe, while the remaining overlap
of the upper by the sole is 1/16 or less.  A foxing-like band is
presumed not to exist when it encircles less than 40 percent of
the perimeter of the shoe.  Therefore, 35 percent encirclement of
the perimeter of the shoe by the toe bumper does not constitute a
substantial encirclement of the shoe and is not sufficient to
create a foxing-like band.  Thus, the men's over the ankle
athletic shoes are classified in subheading 6402.91.40, HTSUS.  

HOLDING:

     This protest should be granted.  A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action on the protest.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division


Continua la tua ricerca in ChatGPT o Claude

Collega Omnilex per cercare nel corpus legale dal tuo assistente IA.