CLA-2 CO:R:C:M 952875 DWS
Tariff No.: 6404.19.20
Mr. W. Andrew Ryu
Top Line Manufacturing Co.
Passaic Industrial Center
90 Dayton Avenue, Building 1F
Passaic, NJ 07055
RE: Footwear; Boots; Sports Footwear; Cleats; HQ 083824;
Chapter 64, Subheading Note 1(a)
Dear Mr. Ryu:
This is in response to your letter of September 17, 1992, to
the Area Director of Customs, New York Seaport, concerning the
classification of hunting boots under the Harmonized Tariff
Schedule of the United States (HTSUS). Your letter has been
referred to Headquarters for a reply.
FACTS:
The merchandise consists of so-called hunting boots. The
waterproof boot is 9 1/2 inches in height, with a thermal
insulating layer and an upper made predominately from a textile
material, "1000 Denier Cordura Camouflage Nylon". The upper has
leather reinforcements covering the entire front toe portion, the
eyelet stays, and the sides. A pieced-on leather heel counter
extends up the back of the ankle. The boot also has a textile
tongue, a padded ankle collar, and a full front lace closure
consisting of metal eyelets and D-rings. The outsole consists of
molded rubber with molded rubber studs. It is cemented onto an
EVA midsole which is, in turn, cemented onto the upper. The
molded rubber/plastic bottom overlaps the upper along a 7 1/2
inch portion around the toes. Included in the outsole is a metal
cleat, measuring 1 inch square, which has been permanently
attached by rivets into a recessed molded portion at the heel.
The cleat can be manually snapped into position to provide added
traction on steep terrain or on an icy surface.
ISSUE:
Whether, for classification purposes, the subject hunting
boot can be considered "sports footwear" under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
Chapter 64, subheading note 1(a), HTSUS, states that:
[f]or 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.
(emphasis supplied).
In HQ 083824, dated April 27, 1989, it was held that, for
classification purposes, hiking boots with molded rubber studs
are not to be considered "sports footwear", because the rubber
studs are not similar to the attachments described under chapter
64, subheading note 1(a), HTSUS. In the ruling, it was stated
that:
[t]the studs may make walking easier in soft grass but the
sole is basically a normal sole that can be used for
everyday walking. The shoes mentioned in [chapter 64,
subheading note 1(a)] are used for active sports in which
a participant does a lot of running, sharp turns, and
sudden stopping. Therefore, the boots at issue are not
"sports footwear".
It is our position that the subject boot is similar in kind
to the boot ruled upon in HQ 083824. Although the boot can be
used for hunting, it can also be used for everyday walking in wet
or icy weather. The fact that the cleat is retractable further
suggests that the boot is used for general walking purposes.
There is nothing in the design of the subject boot inherent to
hunting that is not inherent to walking in general.
Consequently, for classification purposes, the boot is not to be
considered "sports footwear".
Therefore, it is our position that the subject boot is
classifiable under subheading 6404.19.20, HTSUS, which provides
for: "[f]ootwear with outer soles of rubber, plastics, leather or
composition leather and uppers of textile material: [f]ootwear
with outer soles of rubber or plastics: [o]ther: [f]ootwear
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."
HOLDING:
The boot is classifiable under subheading 6404.19.20, HTSUS.
The general, column one rate of duty is 37.5 percent ad valorem.
Sincerely,
John Durant, Director