CLA-2-64:OT:RR:NC:SP:247
Mr. Paul C. Conway
BDP International, Inc.
147-31 176th Street
Jamaica, NY 11434
RE: The tariff classification of a riding boot from China
Dear Mr. Conway:
In your letter received on October 26, 2007, you requested a tariff classification ruling on behalf of Mountain Horse, Int’l., for a riding boot.
The submitted sample, identified as High Caliber SCS 3, is a women’s horseback riding boot with an outer sole of rubber or plastics and an upper of leather. The outer sole features “slanted grooves” that correspond to grooves on the stirrup thereby preventing the rider from sliding forward in the stirrup and adding stability and control. Based upon this feature it is your opinion that the boots should be classified under subheading 6403.19.70 Harmonized Tariff Schedule of the United States (HTSUS) as “sports footwear.”
Chapter 64, HTSUS, Subheading Note 1, provides that for the purposes of 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, wrestling boots, boxing boots and cycling shoes.
It is our position that subheading note 1 to Chapter 64, HTSUS, should be interpreted narrowly. The rationale for our position is 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 set forth in (b). See Headquarters Ruling Letter (HRL) 955260 dated November 3, 1993.
The applicable subheading for the riding boot identified as High Caliber SCS 3 will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of leather: other: covering the ankle: for women. The duty rate will be 10 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