CLA-2-64:RR:NC:TP:347 G86979
Mr. John Kenney
Reebok International Ltd
1895 J.W. Foster Boulevard
Canton, MA 02021
RE: The tariff classification of leather footwear from China.
Dear Mr. Kenney:
In your letter dated January 29, 2001, you requested a tariff classification ruling.
You have submitted a sample of what you state is a man’s cleated football shoe, called the “EJ 32 Turf Rat DMX MID, SRF #20-081701D.” You state that the sole used on this shoe will be used on numerous styles of men’s football turf shoes, with a variety of upper material combinations. You refer to the sole as “TURF RAT,” which you describe as a molded rubber/plastic sole that features numerous rubber-molded projections that extend outward from the sole, and which you state is specifically designed to be used on astro-turf.
You have provided a lab report that shows the external surface area of the upper (ESAU) of this shoe to be 51.85% leather, 32.07% textile, and 16.08% rubber/plastics. You also feel that this shoe qualifies as “sports footwear” as defined in Subheading Note 1(a), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS).
Subheading Note 1, Chapter 64, HTSUS, states; for the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applied only to:
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;
Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
Customs interpretation of the terms spikes, sprigs, cleats, stops, clips, 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.
The soles on the subject footwear present a pattern of numerous rubber/plastic projections that extend approximately 1/8-inch outward from the sole surface. The overall walking surface of the sole is relatively even and presents a comfortable surface for everyday walking. In this regard, the subject footwear is not “sports footwear” as defined in Subheading Note 1(a).
In addition, we consider this type of footwear to be commonly worn by both sexes and therefore “unisex” in sizes up to and including American men’s size 8, if a woman’s alternative is not provided to complement the submitted “men’s” model. In this regard, the applicable subheading for style “EJ 32 Turf Rat DMX MID, SRF #20-081701D” up to and including American men’s size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. The applicable subheading for American men’s size 8.5 and above will be 6403.91.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem.
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 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division