Protest No. 3701-92-100016; Child's moon boot; GRI 1; foxing-like band; T.D. 83-116
Active· CBP ruling HQ 952365· Issued 1992-12-10
Ruling text
HQ 952365
December 10, 1992
CLA-2 CO:R:C:M 952365 KCC
CATEGORY: Classification
TARIFF NO.: 6402.91.40
District Director
U.S. Customs Service
P.O. Box 37260
Milwaukee, Wisconsin 53237-0260
RE: Protest No. 3701-92-100016; Child's moon boot; GRI 1;
foxing-like band; T.D. 83-116
Dear Sir:
This is in response to the Application for Further Review of
Protest No. 3701-92-100016 dated March 3, 1992, which pertains to
the tariff classification of a child's moon boot, style #8302,
under the Harmonized Tariff Schedule of the United States
(HTSUS). A sample of the child's moon boot was submitted for
examination.
FACTS:
The footwear under consideration is a child's moon boot,
style #8302. This boot is a lace up boot with a removable liner.
The upper is constructed of plastic material in blue, red, yellow
and green colors. The sole is made from unit molded plastic
which was manufactured in a two-shot molding process. This
process produced a white molded shell bottom, the sides of which
extend up from the sole approximately 7/8 of an inch to 1 1/8 of
an inch. The second step of the molding process produced a 3/16
of an inch blue band which encircles the entire perimeter of the
shell's side wall.
Upon importation into the U.S., you liquidated the child's
moon boot under subheading 6402.91.70, which provides for "Other
footwear with outer soles and uppers of rubber or plastics...
Other footwear...Covering the ankle...Other...Other...Valued over
$3 but not over $6.50/pair....." This classification was based
on the premise that the child's moon boots possessed a foxing-
like band.
The protestant, Kohls Department Stores Inc., contend that
the child's moon boot is properly classified under subheading
6402.91.40, HTSUS, which provides for "Other footwear with outer
soles and uppers of rubber or plastics...Other footwear...
Covering the ankle...Having uppers of which over 90 percent of
the external surface area (including any accessories or
reinforcements such as those mentioned in note 4(a) to this
chapter) is rubber or plastics except (1) footwear having a
foxing or a foxing-like band applied or molded at the sole and
overlapping the upper and (2) except footwear (other than
footwear having uppers which from a point 3 cm above the top of
the outer sole are entirely of non-molded construction formed by
sewing the parts together and having exposed on the outer surface
a substantial portion of functional stitching) designed to be
worn over, or in lieu of, other footwear as a protection against
water, oil, grease or chemicals or cold or inclement weather...."
The protestant states that in New York Ruling (NY) 871161
dated February 12, 1992, style #8302 was not considered to have a
foxing-like band and, therefore, was classified under subheading
6402.91.40, HTSUS. The protestant does note that NY 871161 was
issued after liquidation of the child's moon boot under
consideration and to another party. Specifically, NY 871161
classified childrens' over the ankle moon boots with outer soles
and uppers of rubber or plastic. In NY 871161, style #8302 was
described as a five eyelet lace up with a molded cupsole bottom,
and sidewalls measuring from the top of the outer sole that are
less than three centimeters high. In addition, there was a gap
of approximately three-eighth inch between the bottom edge of the
polyurethane upper and the top of the outer sole. NY 871161 did
not describe the sole of the boot, so it is impossible to
determine if the boot in NY 871161 is the same as the boot in
this case.
ISSUE:
Does the child's moon boot, style #8302, possess a foxing-
like band?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretations (GRI's). GRI 1,
HTSUS, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes."
The child's moon boots are classified under subheading
6402.91, HTSUS, which provides for "Other footwear with outer
soles and uppers of rubber or plastics..Other footwear...Covering
the ankle...." Classification to the eight digit subheading
level is dependent upon whether the child's moon boots have a
foxing or foxing-like band.
The issue of whether moon boots possess a foxing-like band
was discussed in Treasury Decision (T.D.) 83-116, 17 Cust. Bull.
229 (1983). The type of moon boot involved in T.D. 83-116 is
constructed with a pre-molded rubber/plastic shell bottom, the
sides of which extend up to 4 inches from the sole. In moon
boots of this type, the shell bottom is generally stitched to a
polyurethane upper. Some moon boots have an additional feature
such as a lip or ridge in the form of a band molded on to the
shell bottom. In determining that the above described moon boots
do not possess a foxing or a foxing like band, T.D. 83-116 stated
that:
An analysis of the parenthetical exception indicates that
for the design feature in the form of a band to be
considered a foxing-like band, it must be molded at the sole
and must also overlap the upper. It is noted that for
definitional purposes, the sole and upper can be separately
conceived. However, in actuality, that portion of the shell
bottom where the design feature is placed is an integral
part of the combined sole and upper. The design feature
molded in the shell bottom can be considered as being molded
at the sole because part of the feature lies below the point
where the sole/upper juncture would ordinarily be. However,
this design feature cannot be said to overlap the upper
because it is an integral part of the combined sole and
upper. Consequently, the design feature described cannot be
considered a foxing-like band for tariff purposes.
In the instant case, the child's moon boot has a white
molded shell bottom, the sides of which extend up from the sole
approximately 7/8 of an inch to 1 1/8 of an inch. A 3/16 of an
inch blue band which encircles the entire boot is molded over the
shell bottom approximately 1/8 of an inch above the sole. The
plastic upper is stitched to the shell bottom directly above the
blue band. The blue band is positioned above the point where the
foot would rest. Therefore, it is in fact part of the upper.
Additionally, the blue band does not cover the juncture of the
plastic upper and the sole; it does not "overlap the upper."
Therefore, as the blue band does not overlap the upper because it
is part of the upper, the child's moon boot does not possess a
foxing-like band.
HOLDING:
The child's moon boot is properly classified under
subheading 6402.91.40, HTSUS, which provides for "Other footwear
with outer soles and uppers of rubber or plastics...Other
footwear...Covering the ankle...Having uppers of which over 90
percent of the external surface area (including any accessories
or reinforcements such as those mentioned in note 4(a) to this
chapter) is rubber or plastics except (1) footwear having a
foxing or a foxing-like band applied or molded at the sole and
overlapping the upper and (2) except footwear (other than
footwear having uppers which from a point 3 cm above the top of
the outer sole are entirely of non-molded construction formed by
sewing the parts together and having exposed on the outer surface
a substantial portion of functional stitching) designed to be
worn over, or in lieu of, other footwear as a protection against
water, oil, grease or chemicals or cold or inclement weather...."
This protest should be granted. A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 952365, retrieved 2026-10-12T05:27:03Z, republished verbatim. This digest is informational; only CBP issues binding rulings.