CLA-2 CO:R:C:M 955260
6402.91.50
Area Director of Customs
U.S. Customs Service
6 World Trade Center
New York, New York 10048
RE: Boots, snowboard; Footwear, sports; ski boots
HRL's 089162, 951772, 951777, 951757, 952294
Dear Ms. Maguire:
In a series of Headquarters rulings we have held that
snowboard boots are not considered "sports footwear" as that term
is defined in Subheading Note 1 to Chapter 64, Harmonized Tariff
Schedule of the United States (HTSUS). We have recently
reconsidered this matter and are now of the opinion that
snowboard boots are "sports footwear" for tariff purposes.
Therefore, it is necessary to revoke any inconsistent rulings and
to ensure that future importations are classified according to
this ruling. The basis for our decision is set forth below.
FACTS:
DESCRIPTION OF MERCHANDISE
Although early versions of snowboard boots were made
primarily of rubber, and had laces, there now appears to be three
categories of snowboard boots (soft, hard, and hybrid). All have
certain characteristics in common. The boots are constructed
with a forward lean in the extended upper to place the user in
the correct stance on the snowboard. The upper, reaching to
about mid-calf, is higher in the back and lower in the front.
The boots are stiff and relatively heavy. These attributes make
snowboard boots uncomfortable for walking. Therefore, they are
principally, if not exclusively, used for the sport of
snowboarding.
-2-
Snowboard boots are usually made up of two separate boots,
one inside the other. The inner boot, referred to as a sock
liner, liner, or bladder, can be removed from the outer boot.
The inner boot is thickly padded and usually has a form of
closure independent from the outer boot. The outer boot is
several sizes larger than the inner boot and generally would not
provide padding or protection for the user's foot from the
elements while using the snowboard.
Hard snowboard boots have a hard shell upper made of
injection molded plastic with closures similar to downhill ski-
boots. Their hard plastic soles and/or heel and toe ridges
(protuberances) are intended to create the fitting for a plate
binding on the snowboard.
Soft boots have applied rubber/plastic soles which are cut
away or angled at the front end of the toe and back end of the
heel so that they do not meet the level ground. The upper
usually has an additional belt or strap across the top of the
boot for protection from the binding's toe strap. Soft snowboard
boots are used with a high back binding system, which involves
two or three straps across the upper and a high back piece with a
strap around the ankle that gives added support to the back of
the ankle and lower calf. The uppers of these boots may be made
of rubber/plastic, leather, textile or a combination of these
materials.
Hybrid boots have attributes of both hard and soft boots.
Hybrids have hard plastic soles and lower uppers made of
injection molded plastic like downhill or hard snowboard boots.
They also have heel and toe ridges built into the boots for
attachment of bindings. Softer, cut and sewn plastics are used
on the extended upper, like soft snowboard boots.
RULINGS-SNOWBOARD BOOTS
HRL 089162 dated April 29, 1992 - snowboard boots with
insulating liners classified as protective footwear under
subheading 6404.19.20, HTSUS.
HRL 951772 dated May 13, 1992 - snowboard boots with outer
shells of plastic and inner insulating liners classified as
protective footwear under subheading 6402.91.50, HTSUS.
HRL 951777 dated May 13, 1992 - "Alpine" snowboard boots
with outer soles of rubber or plastics and uppers of textile
materials classified as protective footwear under subheading
6404.19.20, HTSUS.
-3-
HRL 951757 dated May 13, 1992 - snowboard boots, styles
"Jack's and "Boon's", with outer soles and uppers of rubber or
plastics classified as protective footwear under subheading
6402.91.50, HTSUS.
HRL 952294 dated December 17, 1992 - snowboard boots with
outer soles and uppers of rubber or plastics classified as
protective footwear under subheading 6402.91.50, HTSUS.
ISSUE:
Are snowboard boots considered "sports footwear" within the
meaning of that term as used in Subheading Note 1 to Chapter 64,
HTSUS?
LAW AND ANALYSIS:
Subheading Note 1 to Chapter 64, HTSUS, 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.
In the past Customs has taken the position that subheading
note 1 to Chapter 64 should be interpreted narrowly. The
rationale for our position was that this note limits sports
footwear to only the general description set forth in (a) and the
enumerated articles in (b). To meet the definition, an article
must either meet the criteria set forth in (a) or be one of the
enumerated types of footwear set forth in (b). In HRL's 089162
and 952294, Customs ruled that snowboard boots do not meet the
stated criteria for being considered "sports footwear" under (a).
Specifically, although they are designed for a sporting activity,
they do not have attachments or provision for attachment of
spikes, sprigs, cleats, stops, clips, bars or the like. Further,
it was noted that the listing of the types of footwear in (b) is
exclusive which would eliminate snowboard boots which are not
enumerated therein from consideration as sports footwear.
-4-
It remains our opinion that snowboard boots do not meet the
criteria set forth in (a) for being considered "sports footwear."
However, after further review of this matter, we believe that our
previous interpretation of the types of footwear covered by (b)
is too narrow and that snowboard boots are of a type of ski-boot
covered by (b). Our rationale for this position follows:
The tariff classification of snowboard skis is an important
factor in reaching a decision as to the proper classification of
snowboard boots. In HRL 085523 dated December 28, 1989, Customs
ruled that snowboard skis are classifiable in subheading
9506.11.40, HTSUS, which provides for other skis. In reaching
its conclusion as to the classification of snowboard skis,
Customs made the following relevant statements:
It is true that snowboard skis have certain physical
characteristics not possessed by traditional skis, and
vice versa. However, we are of the opinion that these
characteristics merely serve to distinguish the two
items. Snowboard skis, are simply put, a specialized
form of the traditional 'ski'. Discussions with
persons familiar with the industry have indicated to us
that, in the trade, 'skis' in general may be considered
to be composed of at least two different types; cross-
country skis and alpine skis. It is unsettled whether
or not snowboard skis, or other specialty skis (for
example those designed specifically for ski jumping)
are properly considered to be separate types of 'skis'
or are actually sub-categories of alpine skis. That
determination is beyond the scope of this ruling, and
we do not make such a determination here. Regardless
of that determination, we are of the opinion that
snowboard skis are a 'ski' of some type.
Snowboard boots are specially designed for use with
snowboard skis. They are not suitable for any other purpose.
Logic requires that snowboard boots that are specially designed
for use solely in conjunction with a snowboard, which itself is
classified as a ski, be classified as ski-boots; even if not of
the traditional type of ski-boot.
-5-
At its tenth session in October 1992, the Harmonized System
Committee of the Customs Cooperation Council decided to amend
note 1(b) to Chapter 64 to include snowboard boots within the
enumerated types of sports footwear. Under the procedure for
amendments to the Harmonized System set out in Article 16 of the
HS convention, this amendment was submitted to the Customs
Cooperation Council. This amendment will, unless an objection is
lodged by one or more contracting parties, become effective at
the international level on January 1, 1996. As is the case with
all such amendments, it is subject to the procedure for
implementation provided in Section 1205 and 1206 of the Omnibus
Trade and Competitiveness Act of 1988.
Pursuant to the amendment of note 1(b), effective January 1,
1996, snowboard boots will be grouped with ski-boots and cross-
country ski footwear under new subheadings 6402.12 and 6403.12,
HTSUS. We note that the HSC recognized that ski-boots and cross
country ski footwear are very similar to snowboard boots in view
of their use and shape. It is our opinion that this amendment to
note 1(b) is an addition to what has been previously considered
ski footwear and is essentially a clarification of the matter.
HOLDING:
Snowboard boots are "sports footwear" within the meaning of
that term as used in Subheading Note 1 to Chapter 64, HTSUS.
Snowboard boots with outer soles and uppers of rubber or
plastic are dutiable at the rate of 6% ad valorem under
subheading 6402.11.00, HTSUS.
Snowboard boots with outer soles of rubber, plastics,
leather or composition leather and uppers of leather are dutiable
at the rate of 10% ad valorem under subheading 6403.11.60, HTSUS.
Any rulings inconsistent with the result reached here are
revoked.
Sincerely,
Harvey B. Fox, Director
Office of Regulations &