Classification of articles of knit footwear
Active· CBP ruling HQ 084711· Issued 1990-03-21
Ruling text
HQ 084711
March 21, 1990
CLA-2:CO:R:C:G 084711 SR
CATEGORY: Classification
TARIFF NO.: 6404.19.3560
Mr. Robert D. Stang
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, N.Y. 10017-1062
RE: Classification of articles of knit footwear
Dear Mr. Stang:
This is in reference to your letter dated May 2, 1989,
requesting the tariff classification of knit footwear under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Samples were submitted.
FACTS:
The merchandise at issue is articles of knit footwear with a
decorative application of a rubberized plastic compound on one
side. The article consists of a sock composed of man-made fiber
that has two layers of a rubberized plastic compound that is
applied to the bottom of the sock in the shape of a foot and
covers most of the sole area. The rubber compound is thick and
acts as a sole.
ISSUE:
Whether the merchandise at issue is classifiable as
footwear.
LAW AND ANALYSIS:
Chapter 64, HTSUSA, is the chapter in which footwear is
classified. Note 1(a) to chapter 64, HTSUSA, states that this
chapter does not cover footwear without applied soles, of textile
material (chapter 61 or 62).
-2-
The rubber of the footwear at issue can be considered to be
an applied sole. It covers the area that will be in contact with
the ground and it is thick enough that it will protect the
textile area and keep it dry. It will also provide tread and
traction for the wearer.
HRL 084131 dated June 13, 1989, dealt with a similar type of
footwear. The footwear in this ruling was not considered to have
an applied sole. The rubber coating was applied in a pattern
with separate pieces that did not cover very much of the bottom
of the knit material. The rubberized plastic coating on the
merchandise at issue is more extensive than that in HRL 084131.
Subheading 6404.19, HTSUSA, provides for footwear with outer
soles of rubber, and uppers of textile materials, other, 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 the sole and overlapping
the upper. Further tariff breakout is determined by whether or
not the rubberized plastic applied to the sole makes up more
than 10 percent of the weight.
Note 3 to chapter 64, HTSUSA, states for the purposes of
this chapter, the expression "rubber or plastics" includes any
textile material visibly coated (or covered) externally with one
or both of those materials. Under this note the textile material
to which the rubber is applied must also be counted as rubber for
purposes of weighing and measuring. The weight of the
rubber/plastic includes the weight of the textile area to which
it is applied. This would provide a weight of over 10 percent of
rubber.
The inquirer states that Note 3 to Chapter 64, HTSUSA, does
not apply to provisions at the 7 and 8 digit levels because the
chapter notes were drafted before the 7 and 8 digit levels were
drafted. This is not true because the provisions at the 7 and 8
digit level were drafted to comply with the chapter notes and
other provisions in the chapter. The inquirer also states that
the application of this chapter note would produce absurd results
in other chapters. The language of the note reads "for the
purposes of this chapter"; therefore, this note is only
applicable to chapter 64, HTSUSA. It is irrelevant that the
textile and plastic can easily be separated for weight
-3-
calculations, because under GRI 1, all applicable chapter notes
must be administered in determining the classification of goods.
HOLDING:
The merchandise at issue is classifiable under subheading
6404.19.3560, HTSUSA, as footwear with outer soles of rubber, and
uppers of textile materials, other, footwear of the slip-on type,
that is held to the foot without the use of laces or buckles or
other fasteners, except footwear having a foxing or foxing-like
band wholly or almost wholly of rubber or plastics applied or
molded at the sole and overlapping the upper, other, other, for
women. The rate of duty is 37.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference
Source: rulings.cbp.gov — ruling 084711, retrieved 2026-10-12T05:18:44Z, republished verbatim. This digest is informational; only CBP issues binding rulings.