us-cbp-cross-rulings-hq-956466•HQ 956466: Footwear; Sneaker, Highlander; Band, foxing-like DD 890452 modified
HQ 956466: Footwear; Sneaker, Highlander; Band, foxing-like DD 890452 modified
us-cbp-cross-rulings-hq-956466HQ 956466: Footwear; Sneaker, Highlander; Band, foxing-like DD 890452 modifiedGuidance
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 956466
August 29 1994
CLA-2 CO:R:C:M 956466 DFC
CATEGORY: Classification
TARIFF NO.: 6404.11.70
Ms. Martha J. Waldner, Import Supervisor
Unitrans International Corporation
709 South Hindry Ave.
Inglewood, California 90301
RE: Footwear; Sneaker, Highlander; Band, foxing-like
DD 890452 modified
Dear Ms. Waldner:
This is in reference to District Ruling Letter (DD) 890452
dated October 19, 1993, addressed to you, concerning, in part,
the tariff classification of a sneaker produced in Portugal. We
have reviewed that ruling and determined that with respect to the
sneaker, it is in error. Pursuant to section 625, Tariff Act of
1930 (19 U.S.C. 1625) as amended by section 623 of Title VI
(Customs Modernization) of the North American Free Trade
Agreement Implementation Act, Pub L. 103-182, 107 Stat.
2057,2186(1993) (hereinafter "section 625"), notice of the
proposed modification of DD 890452 was published on July 27,
1994, in the CUSTOMS BULLETIN, Volume 28, Number 30.
FACTS:
The merchandise, identified as a "Highlander" sneaker, is
similar to a training shoe. It has a canvas upper, rubber sole,
and a 1.5 centimeter wide rubber foxing-like band molded at the
sole and overlapping the upper.
In DD 890452 Customs ruled that the "Highlander" sneaker is
classifiable under subheading 6404.19.60, HTSUS, which provides
for footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of textile materials, other,
valued over $3 but not over $6.50/pair, having soles (or
midsoles, if any) of rubber or plastics which are affixed to the
upper exclusively with an adhesive (any midsoles also being
affixed exclusively to one another and to the sole with an
adhesive), the foregoing except footwear having a foxing or a
foxing-like band applied or molded at the sole and overlapping
the upper. . . . The applicable rate of duty for this provision
is 37.5% ad valorem.
ISSUE:
Does the presence of a foxing-like band on the sneaker
preclude its classification under subheading 6404.19.60, HTSUS?
LAW AND ANAlYSIS:
Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and provided
such headings or notes do not otherwise require, according to
[the remaining GRI's taken in order]." In other words,
classification is governed first by the terms of the headings and
any relative section or chapter notes.
Classification of the sneaker under subheading 6404.19.60,
HTSUS, was in error because, by the terms of this subheading,
footwear having a foxing-like band is specifically excluded from
classification thereunder.
Additional U.S. Note 2, HTSUS, which is relevant here, reads
as follows:
For the purposes of this chapter, the term 'tennis
shoes, basketball shoes, gym shoes, training shoes and
the like' covers athletic footwear other than sports
footwear (as defined in subheading note 1 above),
whether or not principally used for such athletic games
or purposes.
Inasmuch as the "Highlander" sneaker is a training shoe, it
is our opinion that it is classifiable under subheading
6404.11.70, HTSUS, which provides for footwear with outer soles
of rubber, plastics, leather or composition leather and uppers of
textile materials, footwear with outer soles of rubber or
plastics, tennis shoes, basketball shoes, gym shoes, training
shoes and the like, having a foxing-like band and valued over $3
but not over $6.50/pair.
HOLDING:
The "Highlander" sneaker is dutiable at the rate of 90 cents
per pair plus 37.5% ad valorem under subheading 6404.11.70,
HTSUS.
Accordingly, DD 890452 is modified to reflect the correct
classification of the "Highlander" sneaker.
In accordance with section 625, this ruling will become
effective 60 days after publication in the CUSTOMS BULLETIN.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c), Customs Regulations (19 CFR
127.10(c)(1)).
Sincerely,
John Durant, Director
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