CLA-2-64:RR:NC:347:H87213
Mr. John Pellegrini
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219
RE: The tariff classification of footwear from China and Indonesia.
Dear Mr. Pellegrini:
In your letter dated January 18, 2002, you requested a tariff classification ruling for three samples of footwear identified as Models BLAZE WET TURF MID, ZETTARI TURF and SQUANDRA DMX TRAINER on behalf of Reebok International, Ltd. You describe the merchandise as follows:
Model BLAZE WET TURF MID, Style No. 20-65974 is a man’s over-the ankle American football shoe. The upper is rubber/plastic as is the outsole. The outsole overlaps the upper by one-quarter inch or more around approximately 61 percent of the circumference of the shoe and, therefore, is considered a foxing-like band. The outsole exhibits molded cleats in a configuration referred to as the “Wet Turf”. The cleats are one-quarter inch in length and widely spaced.
Model ZETTARI TURF, Style No. 19-61067 is a man’s oxford-height soccer shoe. The upper is rubber/plastic as is the outsole. The outsole overlaps the upper by one-quarter inch or more around approximately 65 percent of the circumference of the shoe and, therefore, is considered a foxing-like band. The outsole exhibits molded cleats in a configuration referred to as the “Dog Paw”. The cleats are one-quarter inch in length and widely spaced.
Model SQUANDRA DMX TRAINER, Style No. 19-61073 is a man’s oxford-height soccer shoe. The upper is rubber/plastic as is the outsole. The outsole overlaps the upper and is considered a foxing-like band. The outsole exhibits molded cleats and bars in a configuration referred to as the “Squandra DMX”.
You further state that all three styles have a first cost in excess of $12/pair and suggest classification in subheading 6402.19.90 Harmonized tariff Schedule of the United states (HTS) as “Sports Footwear.”
Chapter 64 (HTS) Subheading Note 1 provides:
For the purposes of subheadings 6402.12, 6402.19, 6403.12, 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 the provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like;
(b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
It has long been Customs position that subheading note 1 should be interpreted narrowly. We note that the phrase which states that “”sports footwear” applies only to...” conveys an intent to reasonably limit footwear classified as “sports footwear.”
Customs interpretation of the terms spikes, sprigs, cleats, stops, bars or the like in regards to “sports footwear” has generally been to include projections attached to, or molded into, the soles of sports footwear” to provide traction during outdoor sporting activities such as golf, field sports, (baseball, soccer, American football, rugby etc.) or track & field events. In addition, crampons and similar attachments for rock/ice-climbing boots have also been included as fitting the definition of these terms. However, outdoor recreational footwear, with traction studs, lugs or similar sole projections, suitable for everyday walking have not been considered “sports footwear” as these projections are unlike spikes, sprigs, cleats, stops, clips, bars or the like. It is further our interpretation that all the exemplars listed in the note have relatively sharp points or edges which are designed to dig into the ground (turf or ice). In order to effectively dig into turf or ice, such projections, generally, must be spaced fairly widely apart. The physical characteristics and necessary placement of the exemplar projections tend to render everyday walking in sports footwear impractical.
The sole projections on the subject footwear which you refer to as “cleats” are less than ¼ inch in length are closely spaced and present a relatively flat walking surface, unlike the sharp points or edges of the Subheading Note exemplars. In this regard the subject footwear is not “sports footwear” as defined in the Chapter 64, Subheading note 1 (HTS).
The applicable subheading for Model BLAZE WET TURF MID will be 6402.91.90 (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other footwear, covering the ankle, other, valued over $12/pair. The general rate of duty will be 20 percent ad valorem.
The applicable subheading for the Models ZETTARI TURF and SQUANDRA DMX TRAINER will be 6402.99.90 (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other footwear, not covering the ankle, other, valued over $12/pair. The general rate of duty will be 20 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division