CLA-2 CO:R:C:G 084139
Mr. Bill Thomas
Inventory Control Manager
Century Martial Art Supply, Inc.
1705 National Blvd.
Midwest City, Okla 73110
RE: Tariff classification of "Kick boot" made in Taiwan.
Dear Mr. Thomas:
Your letter addressed to our New York office concerning the
tariff classification of a C-Boot has been referred to this
office for a direct reply to you.
FACTS:
The C-Boot is worn on the foot and is sold in footwear
sizes (at least in odd footwear sizes), and is sold and worn in
pairs. The C-Boot covers all of the top and sides of the feet and
about half of the bottoms of the feet. Also, the C-Boot is
clearly specially designed, due to the "skid-resistant half
sole", to provide traction for the feet which is a basic function
of standard footwear, especially athletic footwear.
However, the C-Boot is advertised as "Protective Sparring
Equipment" to be worn while training for martial arts or
participating in kick-boxing tournaments. The padded upper
provides protection to the kicker as well as the receiver of the
blow. Any use of the C-Boot other than in kick-boxing or the
martial arts would be fugitive.
The principal function of the C-Boot is akin to a boxing
glove worn on the hands, but this article also performs the
traditional footwear function of increasing traction.
ISSUE:
Whether the C-Boot is considered sport equipment or
footwear for tariff purposes.
-2-
LAW AND ANALYSIS:
Legal Note 1(g) to Chapter 95, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), which covers sport
equipment, excludes "[s]ports footwear (other than skating boots
with ice or roller skates attached) of chapter 64, or sports
headgear of chapter 65."
Subheading Note 1 to Chapter 64, HTSUSA, reads as follows:
1. For the purposes of subheadings 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;
(b) Skating boots, ski-boots and cross-country ski
footwear, wrestling boots, boxing boots and
cycling shoes.
It is clear that the C-Boot is not within the definition of
"Sports Footwear" set forth above nor is it a "boxing boot" which
is the designation for quite different, high-laced boots worn in
the sport of Olympic boxing where the contestants throw punches
with only their hands. The question to be decided is whether
Legal Note 1(g) to Chapter 95 should be interpreted as being
limited to the articles listed in Subheading Note 1 to Chapter
64.
It should be noted that the definition of "Sports Footwear"
in Chapter 64 is a subheading note defining that term only for
the purposes of 5 headings. It is not a chapter note. This is
quite unusual in the Harmonized System (HS). It is our
observation that the point of this is that there is footwear
which is excluded from Chapter 95 as "Sports Footwear" and is
included in Chapter 64, but is not "Sports Footwear" for the
purposes of those 5 headings. It appears that the drafters of the
HS wanted to be absolutely sure that the items covered by those 5
headings were unquestionably "Sports Footwear" and were willing
to leave out some others in the process. For example, the ultra
light racing shoes worn by marathon runners are used only in the
sport of marathon/road racing (and, to a limited extent in
training for it). However, they are clearly not "Sports Footwear"
for the 5 headings, but it is even clearer that they are
classified in Chapter 64.
-3-
It is our view that the same principle applies here even
though the C-Boot is more unusual and even less capable of use
outside its sport than the marathon racing shoe.
.
It is not true that all sports related items that cover the
foot are excluded from Chapter 95. For example, water skis (which
usually have a rubber "foot stirrup" attached) are classifiable
under subheading 9506.29.0020, HTSUSA; skating boots with skates
permanently attached are classifiable under subheading 9506.70,
HTSUSA; snowshoes are classifiable under subheading 9506.99.50,
HTSUSA; and divers' flippers are also named in the Explanatory
Notes as being covered by heading 9506, HTSUSA However, all
these items derive their essential character from an element of
the item which is separate and distinct from the portion which
covers the foot. This is not the case with the C-Boot.
We note that the large elastic strap stitched to the upper
covers considerably more than 10 percent of the external surface
area of the upper. Consequently, the C-Boot is classifiable under
subheading 6402.91.70, HTSUSA, as 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 per pair,
or under 6402.91.80, HTSUSA, if valued over $6.50 but not over
$12 per pair.
HOLDING:
The C-Boot, if valued over $3 but not over $6.50 per pair,
is classifiable under subheading 6402.91.70, HTSUSA, with duty at
the rate of 90 cents per pair plus 37.5 percent ad valorem.
The C-Boot, if valued over $6.50 but not over $12 per pair,
is classifiable under subheading 6402.91.80, HTSUSA, with duty at
the rate of 90 cents per pair plus 20 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
cc AD NY Seaport
1cc James Sheridan NY Seaport
1cc Legal Reference
1cc John Durant \s