CLA-2-64:RR:NC:N3:447
Ms. Kelly Carpi
Taylor Made Golf Company, Inc. 5545 Fermi Ct.
Carlsbad, CA 92008-7324
RE: The tariff classification of footwear from China
Dear Ms. Carpi: In your letter dated February 24, 2014 you requested a tariff classification ruling. The submitted half-pair sample identified as Model Q46922, is a men’s low cut lace-up “golf” shoe with a rubber or plastics upper and a molded rubber or plastics sole that encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch, thereby constituting a foxing-like band. There are 23 evenly spaced rubber or plastics molded cleats protruding from portions of the outer sole. Each cleat has 5-8 small projections arranged in a circle that measure less than ¼ of an inch. You state that the rubber or plastics cleats attached to the outer sole provide traction and stabilize the foot during the game of golf and suggest that the shoe be classified as a “sports” shoe under subheading 6402.19.9031, Harmonized Tariff Schedule of the United States (HTSUS) which provides for in pertinent part; Sports footwear. We disagree with this suggested classification. You provided an F.O.B. value over $12/pair.
It has long been Customs position that Subheading Note 1(a) 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 projections listed in the note protrude at least ¼ of an inch from the surface of the outer sole and have relatively sharp points or edges that are designed to dig into the ground (turf or ice). It is this office’s opinion (based upon Customs interpretation of “sports footwear”) that the projections on the submitted sample are not long or sharp enough to constitute sports footwear. It is also this office’s opinion that the shoe does possess some characteristics (does not need to possess all characteristics) of “athletic” footwear in both construction and styling. The shoe is lightweight with a flexible sole, has a foxing-like band, possesses certain support features and is generally athletic in appearance.
The applicable subheading for the men’s golf shoe, Model Q46922 will be 6402.99.9005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; footwear that does not have open toes or open heels and is not of the slip-on type; valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 20% 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