CLA-2-64:RR:NC:N4:447
Mr. Eric Flom
Crocs, Inc. 7477 East Dry Creek Parkway
Niwot, CO 80503
RE: The tariff classification of footwear from China
Dear Mr. Flom: In your letter dated September 18, 2013 you requested a tariff classification ruling. The submitted half-pair sample identified as style #15949 “Preston Golf 2.0,” is a men’s low cut lace-up “golf” shoe with a two component material upper that is predominately leather (61.6% as determined by the analysis of our Customs Laboratory) and a rubber or plastics outer sole. The outer sole has numerous cone-shaped rubber or plastics projections that protrude from and encircle its perimeter. You state that the shoe may be properly classified as a “sports” shoe under subheading 6403.19.3090, Harmonized Tariff Schedule of the United States (HTSUS), or in the alternative, as an “athletic” shoe under subheading 6403.99.6040, HTSUS. We disagree with both of these suggested classifications.
It has long been Customs position that Subheading Note 1 to Chapter 64, HTSUS, should be interpreted narrowly. We note that the phrase ‘applies only to’ when referring to “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 defined 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. 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) and are widely spaced to make walking impractical. It is this office’s opinion (based upon Customs interpretation of “sports footwear”) that the cone-shaped projections on the submitted sample are not sharp enough to constitute sports footwear. It is also this office’s opinion that the shoe does not possess the characteristics of “athletic” footwear in either construction or styling. The upper has the general appearance of a boat shoe and the inflexible sole is not capable of being used in athletic activities requiring fast footwork or extensive running. Therefore, the shoe will be classified elsewhere in the tariff.
The applicable subheading for the men’s golf shoe, style #15949 “Preston Golf 2.0” will be 6403.99.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: not sports footwear; footwear with outer soles of rubber or plastics which does not cover the ankle; other than welt footwear; for men, youths and boys: other than tennis shoes, basketball shoes, gym shoes, training shoes and the like; for men: other. The rate of duty will be 8.5% 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 Stacey Kalkines at 646-733-3042.
Sincerely,
Gwenn Klein-Kirschner
Acting Director
National Commodity Specialist Division