CLA-2 RR:CR:TE 963526 GGD
John B. Pellegrini, Esquire
Ross & Hardies
65 East 55th Street
New York, New York 10022-3219
RE: Football Shoe; Soccer Shoes; Not Sports Footwear
Dear Mr. Pellegrini:
This letter is in response to your request dated October 4, 1999, on behalf of your client, adidas, America, Inc., concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of one style of football shoe and two styles of soccer shoes. The shoes will be made in various countries, including Indonesia, Thailand, and China. Samples were submitted with your request. We regret the delay in responding.
FACTS:
The shoe identified by article number 664784, and described as model “HYBRID MID,” is a man’s lace up, over-the-ankle football shoe, with an upper that is composed of leather, textile materials, and rubber/plastics. The leather materials predominate. The shoe’s outsole is composed of rubber and/or plastics. The outsole is essentially covered with hundreds of closely spaced, cone-shaped features which project outward
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in distances measuring between approximately 1/16 of an inch to 1/8 of an inch from the surrounding area of the outsole. The shoe is said to be designed for use on wet artificial turf.
The shoe identified by article number 663020, and described as model “ASSALTO TF,” is a man’s lace up soccer shoe which does not cover the ankle. The upper is composed of leather. The shoe’s outsole is composed of rubber and/or plastics. The outsole features approximately twenty stair-shaped projections surrounded by numerous other features in the shapes of small, flat-topped wedges. All the features project outward from the sole in distances measuring between approximately 1/8 of an inch to 5/8 of an inch from the surrounding area of the outsole.
The shoe identified by article number 664595, and described as model “PARANA TF,” is a man’s lace up soccer shoe which does not cover the ankle. The upper is composed of leather. The shoe’s outsole is composed of rubber/plastics. The outsole has approximately sixty projections in the shapes of small, flat-topped crescents and wedges, all of which project outward approximately 3/16 of an inch from the surrounding area of the outsole.
It is contended that all of the molded rubber/plastic projections described above constitute spikes, cleats, and/or sprigs, which provide traction for participants in the sporting activities of American football and soccer.
ISSUE:
Whether the football shoe and soccer shoes are classified as “sports footwear.”
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any
relative 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 may then be applied. The Explanatory Notes (EN) to the
Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.
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Chapter 64, HTSUSA, covers footwear, gaiters and the like and parts of such articles. Heading 6403 provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Subheading note 1(a) to chapter 64, HTSUSA, states:
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 provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like.”
It has long been Customs position that subheading note 1 to chapter 64, HTSUSA, should be interpreted narrowly. See, for example, Headquarters Ruling Letters (HQ) 956942, issued November 7, 1994, and HQ 955260, issued November 3, 1993. You support a broad interpretation of the legal note. You contend that the subject shoes are “sports footwear” and that both requirements of subheading note 1(a) are satisfied because: 1) American football and soccer are sporting activities; and 2) the molded features which protrude from the outsoles are “like” some of the listed exemplars – “spikes, sprigs, cleats, stops, clips, bars” - all of which provide traction on specific types of surfaces.
Customs has recognized a range of activities such as rock climbing, bowling, hiking, riding, and hunting, as being sports or sporting activities, a consideration that is separate from the issue of whether the footwear designed for those activities constitutes “sports footwear”. We of course consider each of the sports - American football and soccer - to be a “sporting activity.” With respect to the footwear at issue, we note that the phrase which states that “”sports footwear” applies only to:….” in subheading note 1 to chapter 64, HTSUSA, conveys an intent to reasonably limit the array of footwear that is classified as “sports footwear.” On this basis, Customs does not broadly interpret the exemplars “spikes, sprigs, cleats, stops, bars or the like.” It is Customs position that the terms include projections that are attached to, or molded into, the soles of “sports footwear” in order to provide traction during outdoor sporting activities such as golf, field sports (e.g., baseball, soccer, American football, rugby, etc.), or track and field events. Customs has also considered crampons and similar attachments for rock and ice climbing boots to be comparable projections. We find that the listed exemplars, generally, are projections which possess relatively sharp points or
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edges that are designed to dig into turf or ice. (See, e.g., HQ 955014, issued April 11, 1994, and HQ 956942, issued November 7, 1994.) In order to effectively dig into turf or ice, such projections, generally, must also be spaced fairly widely apart. The physical characteristics and necessary placement of the exemplar projections tend to render everyday walking in sports footwear impractical.
You disagree with the rigidity of these interpretations and provide the following footwear-specific definitions of the terms “spike” and “cleat” from Rossi’s The Complete Footwear Dictionary (1994). “Spike: A short, sharp metal piece protruding from the
bottom of a shoe used for traction on track shoes.” “Cleat: A knob or spike on the sole of a shoe for increased traction.” You also offer the following definition of the term “sprig” taken from the Compact Edition of the Oxford English Dictionary (Oxford 1971). “Sprig: A small projecting part or a point.” You submit that the common thread in the exemplars of subheading note 1(a) to chapter 64, is that each is designed to provide traction for the wearer on the surface on which a sport is played, and that the various projections on the shoes at issue are “like” the enumerated exemplars because they increase traction and stability for the surfaces on which football and soccer are often played.
The fact that “spike” is defined as a “sharp metal piece protruding…” and that “cleat” is defined as a “spike on the sole…” indicate that, to be “like” these exemplars, a projection should be rigid and sharp or pointed. The additional fact that the phrase “or the like” immediately follows the exemplar terms, suggests that the remaining exemplars (including “sprig,” which apparently lacks a definition specific to footwear) are “like” one another in physical characteristics and the manner in which they provide traction. The walking surface created by the closely spaced projections of each of the three styles of shoes is essentially uniform. It does not appear that everyday walking on flat, hard surfaces in these shoes would involve any discomfort. Although we find that the shoes are athletic footwear whose outsole features would provide increased traction on certain firm surfaces or artificial turf, these rubber/plastic projections are not “like” the spikes, sprigs, cleats, stops, clips, or bars associated with “sports footwear.”
HOLDING:
The football shoe identified by article number 664784, and described as model “HYBRID MID,” is classified in subheading 6403.91.60, HTSUSA, the provision for “Footwear with outer soles of rubber, plastics, leather or composition leather and
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uppers of leather: Other footwear: Covering the ankle: Other: For men, youths and boys.” The general column one duty rate is 8.5 percent ad valorem.
The soccer shoes identified by article numbers 663020 and 664595, and described as models “ASSALTO TF” and “PARANA TF,” respectively, in American sizes 8-1/2 or larger, are classified in subheading 6403.99.60, HTSUSA, the provision for “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other: Other: Other: Other: For men, youths and boys.” The general column one duty rate is 8.5 percent ad valorem.
If in sizes up to and including American men’s size 8, models “ASSALTO TF” and “PARANA TF” are classified in subheading 6403.99.90, HTSUSA, the provision for “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other: Other: Other: Other: For other persons: Valued over $2.50/pair [two dollars fifty cents per pair].” The general column one duty rate is 10 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division