CLA-2-64:RR:NC:SP:247
Mr. Joel Much
Adidas
5055 N. Greely Avenue
Portland, OR 97217
RE: The tariff classification of footwear from Vietnam
Dear Mr. Much:
In your ruling request dated June 12, 2008 you requested a tariff classification ruling for a footwear item identified as article 174651 “Quickstick Turf W.” You describe the item as designed and intended specifically for the sport of Lacrosse played on artificial turf surfaces.
You have provided a sample of a women’s size 7 shoe. The sample is a lace-up athletic style shoe that does not cover the ankle. The outer sole is rubber/plastics and the upper is rubber/plastics and textile materials. You propose classification in heading 6402, Harmonized Tariff Schedule of the United States, (HTSUS); we will therefore assume that rubber/plastics comprise the constituent material of the upper having the greatest external surface area. You specifically suggest classification as “sports” footwear.
Subheading Note 1 to Chapter 64, HTSUS, 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;
(b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
NY H87213 dated February 2, 2002 (among others) states that it has long been Customs position that subheading Note 1 should be interpreted narrowly. We note that the phrase which states "sports footwear” 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 projections on the sole of article 174651 “Quickstick Turf W” are closely spaced and measure less than 1/4" in depth when measured from the surrounding outer sole material. Everyday walking in this shoe would not be considered impractical. In this regard, the projections are not spikes, sprigs, cleats, stops, clips, bars or the like; therefore, the shoe is not "sports footwear" as that term is understood by this office.
The applicable subheading for article 174651 “Quickstick Turf W” will be 6402.99.9005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: other: valued over $12/pair, tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 20 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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