CLA-2-64:OT:RR:NC:N4:447
Ms. Sandy Wieckowski
Expeditors Tradewin LLC
11101 Metro Airport Center Drive
Bldg. M2, Ste. 110
Romulus, MI 48174
RE: The tariff classification of motocross boots from Italy
Dear Ms. Wieckowski:
In your letter dated May 20, 2009 you requested a tariff classification ruling on behalf of Silverstrand Sport Group.
You have submitted a sample identified only as a motocross boot with no identifying style name or designation. The sample is a motorcycle boot that covers the ankle but not the knee. The outer sole is composed of rubber/plastics. Although you have not provided external surface area percentage measurements for the component materials of the upper, visual examination indicates that rubber/plastics predominates, however, the presence of textile materials and metal account for more than 10 percent when accessories or reinforcements are included. The boot does not have a protective metal toe-cap.
You state that the boot is designed with an interchangeable Bar-Shank attachment on the sole. The submitted sample boot sole has a removable flat rubber shank measuring approximately 2” x 4” secured by a 2.5” screw through the side of the heel portion of the sole. You state that the interchangeable design (of the Bar-Shank) allows the rider to make proper adjustments to achieve maximum performance. You believe that this feature is comparable to interchangeable cleats on football, soccer and baseball shoes in that the Bar-Shank “affords the rider a customized stance angle as well as a customized motorcycle foot peg grip for maximum performance and comfort.” It is contended that the motocross boot is “sports” footwear for tariff classification purposes under the Harmonized Tariff Schedule of the United States, (HTSUS).
As you note, 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.
It has long been Customs position that subheading note 1 should be interpreted narrowly. We note that the phrase which states that "’sports footwear’ applies only to..." 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. 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).
An interchangeable flat Bar-Shank attached to a motocross boot is not comparable to cleats on football, soccer and baseball shoes. In this regard, footwear designed for a sporting activity having such a feature does not have, or have the provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like and is therefore not “sports footwear” under HTSUS Chapter 64, Subheading Note 1. (a).
The applicable subheading for the motocross boot will be 6402.91.9021, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber/plastics: other: valued over $12/pair, other. 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