CLA-2 CO:R:C:T 087545 KWM
Ms. Sheryl Burgard
Charles M. Schayer & Co.
3839 Newport Street
Denver, Colorado 80238
RE: Snowboard boots; ski boots; footwear with outer soles and
uppers of plastics; sports footwear; external surface of
plastics; unisex sizing.
Dear Ms. Burgard:
This will acknowledge receipt of your letter dated June
13, 1990, requesting a binding classification ruling for
snowboard boots. Your request was forwarded to this office
for a reply.
FACTS:
Following the receipt of your letter, we requested from
you a sample of the merchandise. The sample received is a
plastic boot manufactured in Italy and consisting of two basic
pieces: A molded polyurethane outer shell and a removable
inner lining which your letter refers to as an inter-boot.
Although you did not state that such was the case, we assume
for the purposes of this ruling that the liner and outer shell
will be imported as a retail unit. We consider the liner to
be part of a composite good with the outer shell, the latter
providing classification for the merchandise as a whole.
The inner-boot is comprised of man-made fibers, leather,
and what appears to be plastics. The liner closes across the
front by means of laces and fits tightly within the outer
shell. The shell is comprised of two parts: the bottom/shaft
and the shaft extension (upper). Both pieces are made of
molded polyurethane. The two are connected by metal rivets on
both sides of the ankle, permitting the shaft extension to
flex backward and forward. The polyurethane itself is
flexible, particularly in the upper areas of the boot. The
shell closes by means of two metal loops and hook and loop
covered straps, one attached to the bottom shaft, the other
attached to the shaft extension. The metal loops are attached
by metal rivets. The sole of the boot is molded with a lug
tread. Both the toe and heel of the boot are smooth, having
no extensions, grooves or tabs.
ISSUE:
How are these goods classified under the Harmonized
Tariff Schedule of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is made in accordance
with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that
virtually all goods are classified by application of GRI 1,
that is, according to the terms of the headings of the tariff
schedule and any relevant Section or Chapter Notes. In the
event that the goods cannot be classified solely on the basis
of GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRI's may be applied, taken in order.
Classification as Ski-boots
Your letter indicates that these boots are designed for
"ski sport, which includes snowboarding and skiing." In
reviewing the tariff schedules, we find the following:
6402 Other footwear with outer soles and uppers of
rubber or plastics:
Sports footwear:
6402.11 Ski-boots and cross-country ski
footwear:
6402.19 Other:
If we determine that the instant goods are "ski-boots" as that
term is used in the nomenclature, then subheading 6402.11,
HTSUSA, will serve to classify the merchandise.
Customs considers ski-boots to provide, eo nomine, for a
particular class of goods. Ski-boots, in our opinion, exhibit
certain specific features which clearly identify them as ski-
boots. Customs has not produced a list of minimum or prima
facie features to bring an item within subheading 6402.11,
HTSUSA. We believe they include, but are not limited to: a
rigid sole; extensions at the heel and toe for securing in a
step-in binding; a stiff plastic exterior shell; an adjustment
to secure the boot across the ankle; and clasps or buckles to
secure the foot in the boot. In addition, many boots also
feature front-to-back flex adjustments or adjustments for the
tightness across the ball of the foot.
The boots in question exhibit some of these features.
They have a stiff sole, plastic exterior shell and an
insulated liner, all attributes which indicate their
suitability for a sport or athletic activity. However, we do
not consider them to be "ski-boots" as anticipated by heading
6402.11, HTSUSA. They are not as stiff or sturdy as ski
boots, possibly owing to the fact that they are to be used in
bindings which contribute some rigidity to the ankle. In
addition, they do not have extensions at the heel and toe for
use with a step-in binding. The boots in question are
fastened with laces and hook loop straps, rather than the more
secure and supportive buckles found on ski boots. Lastly, the
sole has a lug pattern, a feature not found on ski-boots.
Despite the presence of several factors which indicate the
boots' suitability for specific sporting activities, they do
not meet the criteria for ski-boots, and we find that they are
too dissimilar to be classified under the provision for ski-
boots.
It has been suggested that our classification of
snowboard skis in the provision for "other snow skis" requires
us to classify the instant snowboard boots as "ski-boots."
The classification of snowboard skis is not relevant for
purposes of classifying snowboard boots. Each product is
evaluated on its own merits, and a determination is made
whether the item fits within a tariff heading based on the
characteristics exhibited by that item. We do not consider
whether one product may or may not be used with another
product, unless the terms of the heading specifically require
us to consider the use of the item. Here, Customs recognizes
that ski-boots possess certain characteristics, and we find
here that the snowboard boots at issue do not exhibit the same
characteristics, nor are they sufficiently similar to warrant
classification as ski-boots.
Classification as Sports Footwear
The term "sports footwear" is defined in Subheading Legal
Note 1 to Chapter 64, HTSUSA, as:
1. For the purposes of subheading 6402.11, 6402.19,
6403.19, and 6404.11, the expression "sports
footwear" applies only to:
(a) Footwear which is designed for a sporting
activity and has, or has provision for the
attachment of spikes, sprigs, cleats, stops,
clips bars or the like;
(b) Skating boots, ski-boots, and cross-country ski
footwear, wrestling boots, boxing boots and
cycling shoes.
(Emphasis added). In Headquarters Ruling Letter (HRL) 087842,
we stated that the list of exemplars in legal note 1 was
neither exclusive nor intended to provide a listing of the
footwear described in the first part of the note. Numerous
types of sports footwear may fit the description of the note,
but are not listed (baseball cleats or track spikes). In
addition, not all of the examples have attachments or
provision for attachment of spikes, cleats, etc. (wrestling
boots, boxing boots). If the footwear design is so exclusive
that it can be used only for specific sporting activates, and
is not suitable for all purpose use, then we are of the
opinion that it should be classified as sports footwear. The
snowboard boots in this case are designed and used primarily
for snowboard skiing, which is as much a sport or athletic
activity as those described in the legal and explanatory
notes. Any other use could be termed a fugitive use. The
boots are properly classified as sports footwear.
Subheading 6402.19.10, HTSUSA, provides in pertinent
part, for:
[Other sports footwear] having uppers of which over
90 percent of the external surface area . . . is
plastics, . . . (except for footwear 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).
(emphasis added). Snowboard boots may be worn for a number of
reasons, including protection against water (or snow), cold or
inclement weather. They are therefore excluded from
subheading 6402.19.10, HTSUSA, and are properly classified in
subheading 6402.19.90, HTSUSA, as other footwear, valued over
$12 per pair. Your letter dated June 13, 1990, indicates that
the boots are unisex items. The legal notes to chapter 64,
HTSUSA, state that the provisions for women, misses, children
and infants include footwear commonly worn by both sexes.
That provision is subheading 6402.19.9060, HTSUSA.
HOLDING:
The merchandise at issue, snowboard boots with an outer
shell of plastics, an inner insulating liner, hook and loop
closures and a lug sole, is classified in subheading
6402.19.9020, HTSUSA, as other footwear, valued over $12 per
pair, for women, misses, children and infants. The applicable
rate of duty is 20 percent ad valorem.
Sincerely,
John A. Durant
Director
Commercial Rulings Division