Reconsideration of NYRL 832880
Issued September 15, 1989 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.50
Headings: 6404
Product description
The merchandise at issue is a sneaker made by the simultaneous injection molded method. It was classified under subheading 6404.19.50, HTSUSA. The inquirer claims that this classification cannot be correct because an injection molded sole cannot have a foxing-like band.
CBP rationale
It is claimed by the importer that the shoe at issue cannot have a foxing-like band because it is injection molded. Injection molded shoes can have foxing-like bands. In Treasury
Full text
HQ 083369 September 15, 1989 CLA-2:CO:R:C:G 083369 SR CATEGORY: Classification TARIFF NO.: 6404.19.50 Jane A. Sheridan Pagoda Trading Company, Inc. World Headquarters 1950 Craig Road St. Louis, Missouri 63146 RE: Reconsideration of NYRL 832880 Dear Ms. Sheridan: This is in response to your letter dated December 27, 1988, requesting reconsideration ofNew York Ruling Letter (NYRL) 832880, dated December 13, 1989, which classified an injection molded shoe under subheading 6404.19.50, HTSUSA. FACTS: The merchandise at issue is a sneaker made by the simultaneous injection molded method. It was classified under subheading 6404.19.50, HTSUSA. The inquirer claims that this classification cannot be correct because an injection molded sole cannot have a foxing-like band. ISSUE: Whether injection molded shoes can have a foxing-like band. LAW AND ANALYSIS: It is claimed by the importer that the shoe at issue cannot have a foxing-like band because it is injection molded. Injection molded shoes can have foxing-like bands. In Treasury Decision 83-116, 17 Cust. Bull. 229 (1983), it is stated: "in using the term "foxing-like band", it is apparent that Congress -2- intended to include rubber and plastic footwear that is not constructed with a traditional separate functional foxing. For example, certain injection molded sneakers have foxing-like bands." This shoe has an overlap around the entire shoe. The overlap measures approximately 1/16 of an inch at the ball of the foot, and 1/8 of an inch by the heel. Therefore, this injection molded shoe has a foxing-like band. HOLDING: The shoe at issue is classifiable under 6404.19.50, HTSUSA, as footwear with outer soles of rubber or plastics and uppers of textile materials, footwear with outer soles of rubber or plastics, other, other, other. The rate of duty is 48 percent ad valorem. NRYL 832880, dated December 13, 1989, is hereby affirmed. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference
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