The tariff classification of a man's athletic shoe fromTaiwan. Dear Mr. Straus: In your letter dated July 10, 1991, you requested a tariffclassification ruling. The submitted sample, style #071091, is a man's low-topathletic shoe, with a functionally stitched plastic upper and atwo color, cemented-on molded rubber/plastic bottom, whichoverlaps the upper by more than 1/4 inch at the toe, at thesides of the heel and around the back. Although you statethat the total amount of this 1/4 inch or more overlap of theupper by the "toe bumper" and "wave" features encircles only 40percent of the upper's perimeter, our measurements indicate thatthis total encirclement is approximately 45 percent. We considerthis shoe to have a foxing-like band.

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CBP Ruling 865047 (64029170): The tariff classification of a man's athletic shoe fromTaiwan. Dear Mr. Straus: In your letter dated July 10, 1991, you requested a tariffclassification ruling. The submitted sample, style #071091, is a man's low-topathletic shoe, with a functionally stitched plastic upper and atwo color, cemented-on molded rubber/plastic bottom, whichoverlaps the upper by more than 1/4 inch at the toe, at thesides of the heel and around the back. Although you statethat the total amount of this 1/4 inch or more overlap of theupper by the "toe bumper" and "wave" features encircles only 40percent of the upper's perimeter, our measurements indicate thatthis total encirclement is approximately 45 percent. We considerthis shoe to have a foxing-like band.

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