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HQ 081601

July 5, 1988

CLA-2 CO:R:C:G 081601 DC


TARIFF NO.: 700.71; 6402.11.0000

Ms. Ursula Reiter
Austrian Trade Commission
150 East 52nd Street
32nd Floor
New York, New York 10022

RE: Classification of a cross-country ski-boot

Dear Ms. Reiter:

Your letter dated September 14, 1987, addressed to our New York office concerning the tariff classification of a cross- country ski boot produced in Austria, has been referred to this office for a direct reply to you.


The cross-country ski boot submitted is 6 inches high and has a plastic upper of nonmolded construction with exposed functional stitching, a tricot/foam liner, padded tongue and ankle collar, and a lace closure with four plastic D-rings and two metal hooks. It also has a two color, two piece cemented on rubber/plastic bottom which is molded in such a way that the inner light grey portion overlaps the upper and forms a separately distinct, thin 1/4 inch wide band which completely encircles the boot. Inasmuch as two different colored plastics are used in the molding, this is not considered a unit-molded sole for tariff purposes.


Does the boot possess a foxing-like band?


The horizontal overlap of the upper by this band varies between approximately 3/16 inch to over 1/2 inch for a short portion at the toe. It is our position that in determining overlap the measurement should be made at the point where the greatest amount of overlap occurs. Thus, this boot has a foxing- like band even if the 1/4 inch rule is applied. In this instance the overlap performs the function of reinforcing the attachment
between the sole and the upper by the "cupping" of the sole up the sides of the upper and makes it much more difficult for water to seep into the boot which is the principal reason for the use of rubber foxing tapes in rubber boots. It should be noted that the light grey portion looks so much like a separate rubber foxing band that it took several minutes to decide it was not one even after we had cut the boot open. Consequently, we find that because this encircling light grey band looks like and functions like a foxing-like band, as described in T.D. 83-116, it is a foxing-like band for tariff purposes.


The sample boot is classifiable, assuming it is valued at over $12.00 per pair, under the provision for other 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 and having a foxing-like band applied or molded at the sole and overlapping the upper, other in item 700.71, Tariff Schedules of the United States, and dutiable at the rate of 20 percent ad valorem.

The proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is scheduled to replace the TSUS. The HTSUSA provision applicable to the above described merchandise is subheading 6402.11.0000 as other footwear with outer soles and uppers of rubber or plastics; sports footwear, ski boots and cross-country ski footwear. The rate of duty for this provision is 6 percent ad valorem. This classification represents the current position of the Customs Service regarding the dutiable status of the merchandise under the proposed HTSUSA. If there are changes before enactment this advice may not continue to be applicable.


John Durant, Director

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