CLA-2 CO:R:C:M 956287 DFC
Herbert J. Lynch Esq
Sullivan & Lynch, P.C.
156 State Street
Boston, Massachusetts 02109
RE: Footwear, sports; Boots, mountaineering; Band, foxing-
like
Dear Mr. Lynch:
In a letter dated April 19, 1994, on behalf of Nordica
Sportssystems USA, Inc., you inquired as to the classification
under the Harmonized Tariff Schedule of the United States
(HTSUS), of three styles of mountaineering boots which Nordica
intends to import from Italy. A sample boot, identified as
Asolo style AFS 103, which is representative of styles AFS
Expedition and AFS Supersoft, was submitted for examination.
FACTS:
You state that these boots, which weigh approximately three
pounds each, and are retail valued at between $500 and $600 per
pair, are designed for use at the professional level by serious
and expert climbers who engage in high altitude mountain
climbing and glacier hiking. According to the literature
provided, the boots are comprised of four basic components;
innerboot, frame, shell and shank, all specially designed for
mountaineering. The sample has a rubber sole, a plastic upper
and a plastic coated inner boot. A foxing-like band encircles
the entire perimeter of the boot. The sole is constructed with a
ridge extension at the toe and an indentation at the heel to
allow for the attachment of steel cleats. A steel cleat
attachment is on the sample. However, the boots will not be
imported with the cleat attachment.
ISSUE:
Are these mountaineering boots considered "sports footwear"
for tariff purposes?
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and provided
such headings or notes do not otherwise require, according to
[the remaining GRI's taken in order]." In other words,
classification is governed first by the terms of the headings of
the tariff and any relative section or chapter notes.
Subheading note 1(a) to Chapter 64, HTSUS, reads as follows:
1. For the purposes of subheading 6402.11, 6402.19,
6403.11, 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;
You maintain that the boots in issue qualify for
classification as "sports footwear" for the following reasons:
1. mountain climbing is a sporting activity,
2. these boots are designed for mountain climbing; and
3. they have a provision for the attachments of spikes,
sprigs, cleats, stops, clips, bars or the like (e.g., a
ridge extension at the toe and an indentation at the
heel to allow for the attachment of the cleat piece).
We agree that these boots are designed for a sporting
activity, viz, mountain climbing. Their rigidity and design
features render them unsuitable for use as cross country hikers.
The catalog and attached hand-tags indicate that they are
marketed for use in mountaineering. Further, the presence of the
ridge extension or lip at the toe and heel persuades us that the
requirement in Chapter 64, Subheading note 1(a) , HTSUS, " . . .
or has the provision for the attachments of spikes, sprigs,
cleats, etc. . . . " has been met.
HOLDING:
The three styles of Nordica boots qualify as "sports
footwear" within the meaning of that term as set forth in
subheading 1(a) to Chapter 64, HTSUS.
These boots are classifiable under subheading 6402.19.90,
HTSUS, which provides for other footwear with outer soles and
uppers of rubber or plastics, sports footwear, other, 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,
and having a foxing-like band, other, valued over $12/pair. The
applicable rate of duty for this provision is 20% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division