us-cbp-cross-rulings-hq-083278•HQ 083278: Classification of children's snow-jogger boots
HQ 083278: Classification of children's snow-jogger boots
us-cbp-cross-rulings-hq-083278HQ 083278: Classification of children's snow-jogger bootsGuidance
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 083278
March 14, 1990
CLA-2 CO:R:C:G: 083278 RFC
CATEGORY: Classification
TARIFF NOS.: 700.57; 6402.91.5090
Mr. Ike Matitia
International Seaway Trading Corp.
6680 Beta Drive
Mayfield Village, OH 44143
RE: Classification of children's snow-jogger boots
Dear Mr. Matitia:
This ruling letter is in response to your request of
Sepember 22, 1988, concerning classification under both the
Tariff Schedules of the United States (TSUS) and the Harmonized
Schedule of the United States Annotated (HTSUSA) for children's
snow-jogger boots. The boots are produced in Korea. A sample
was submitted for examination.
FACTS:
The submitted sample consists of a child's snow-jogger boot.
The boot is approximately 8 inches in height. It has a foam-
padded, polyurethane upper with a Velcro closure at the back and
Velcro strap at the side, a textile and foam liner, a two-color
EVA wedge midsole, and a cemented rubber out sole. The boot also
has a blue, stitched-and-glued, one-piece-combination vinyl heel
guard and side mudguard that is approximately 2 inches high at
the back and 1 1/2 inches at the sides. The one-piece-
combination heel guard and side mudguard is stitched to a 1 inch
high white vinyl toe guard which encircles the boot around the
front. An examination of the sample shows that the white
polyurethane upper continues down beneath the blue mudguard and
turns under at the insole in the rear two-thirds of the boot.
Under the white vinyl toe cap, however, the upper piece ends
about 1/2 inch above the bottom of the insole. In this toe area,
a gray stiffener, which is about 1/2 inch long, has been cemented
to the inside of the outside "toe bumper."
ISSUE:
Does the sample boot possess a foxing-like band?
-2-
LAW AND ANAYSIS:
In deciding where to classify footwear of the type described
above, one must first determine whether the footwear has as one
of its constituent parts a "foxing-like band." The
characteristics of a foxing-like band are set forth in Treasury
Decision (T.D.) 83-116, 17 Cust. Bull. 229 (1983):
1. The term "foxing-like" applies to that which has the
same, or nearly the same appearance, qualities, or
characteristics as the foxing appearing on the
traditional sneaker or tennis shoe.
2. A foxing-like band need not be a separate component.
3. A foxing-like band may or may not secure the joint
between the sole and upper.
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.
6. A foxing-like band may be attached by any means.
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 inch, such footwear is presumed
not to have a foxing-like band.
In the instant case, the sample boot has a foxing-like band
consisting of a one-piece combination vinyl heel guard and side
mudguard which substantially encircles the entire boot.
HOLDING:
TSUS CLASSIFICATION
The sample boot is classified in item 700.57, TSUS, which
provides for 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...: other: 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. The
applicable duty rate is 37.5 percent ad valorem.
-3-
HTSUSA CLASSIFICATION
The sample boot is classified under subheading
6402.91.5090, HTSUSA, 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...for other
persons. The applicable duty rate is 37.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
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