HQ 0087260 - Decision on Application for Further Review of Protest No. 2704-5-006111. - United States International Trade Commision Rulings

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HQ 087260

November 7, 1990

CLA-2:CO:R:C:G 087260 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 700.64

District Director of Customs
300 South Ferry St.
Terminal Island
San Pedro, California 90731

RE: Decision on Application for Further Review of Protest No. 2704-5-006111.

Dear Sir:

This protest was filed against your decision in the liquidation on November 8, 1985, of entry number 85-395187-2, dated July 8, 1985, covering a shipment of canvas shoes manufactured in China.

FACTS:

The merchandise consists of two styles of women's shoes that are made by a simultaneous molded construction. The shoes have closed toes and backs and have sewn-on laces. The protestant claims that the shoes are classifiable under item 700.59, Tariff Schedules of the United States (TSUS), or item 700.61, TSUS.

ISSUE:

What is the classification of the shoes at issue?

LAW AND ANALYSIS:

Item 700.59, TSUS, 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, footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at he sole and overlapping the upper.

Item 700.61, TSUS, 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, footwear having soles of rubber or plastics which are affixed to the upper exclusively with an adhesive; the foregoing except footwear having a foxing or foxing-like band applied to or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel.

The shoes at issue are not classifiable under either of these tariff provisions. They cannot be classified under item 700.59, TSUS, because they have closed toes and backs and are not slip-ons. They are not classifiable under item 700.61, TSUS, because they are made by a simultaneous molded construction, and therefore, are not exclusively of adhesive construction. The shoes are excluded from both of these provisions because they have a foxing like band.

HOLDING:

The shoes at issue are classifiable under item 700.64, TSUS, as 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, other, other, valued not over $3.00 per pair.

The protest is denied. A copy of this decision should be attached to the Form 19 Notice of Action to satisfy the notice
requirement of section 174.30(a), Customs Regulations.

Sincerely,

John Durant, Director

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