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HQ 087545


February 13, 1991

CLA-2 CO:R:C:T 087545 KWM

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.19.9060

Ms. Sheryl Burgard
Charles M. Schayer & Co.
3839 Newport Street
Denver, Colorado 80238

RE: Snowboard boots; ski boots; footwear with outer soles and uppers of plastics; sports footwear; external surface of plastics; unisex sizing.

Dear Ms. Burgard:

This will acknowledge receipt of your letter dated June 13, 1990, requesting a binding classification ruling for snowboard boots. Your request was forwarded to this office for a reply.

FACTS:

Following the receipt of your letter, we requested from you a sample of the merchandise. The sample received is a plastic boot manufactured in Italy and consisting of two basic pieces: A molded polyurethane outer shell and a removable inner lining which your letter refers to as an inter-boot. Although you did not state that such was the case, we assume for the purposes of this ruling that the liner and outer shell will be imported as a retail unit. We consider the liner to be part of a composite good with the outer shell, the latter providing classification for the merchandise as a whole.

The inner-boot is comprised of man-made fibers, leather, and what appears to be plastics. The liner closes across the front by means of laces and fits tightly within the outer shell. The shell is comprised of two parts: the bottom/shaft and the shaft extension (upper). Both pieces are made of molded polyurethane. The two are connected by metal rivets on both sides of the ankle, permitting the shaft extension to flex backward and forward. The polyurethane itself is flexible, particularly in the upper areas of the boot. The shell closes by means of two metal loops and hook and loop covered straps, one attached to the bottom shaft, the other attached to the shaft extension. The metal loops are attached by metal rivets. The sole of the boot is molded with a lug tread. Both the toe and heel of the boot are smooth, having no extensions, grooves or tabs.

ISSUE:

How are these goods classified under the Harmonized Tariff Schedule of the United States Annotated?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

Classification as Ski-boots

Your letter indicates that these boots are designed for "ski sport, which includes snowboarding and skiing." In reviewing the tariff schedules, we find the following:

6402 Other footwear with outer soles and uppers of rubber or plastics:
Sports footwear:
6402.11 Ski-boots and cross-country ski footwear:

6402.19 Other:

If we determine that the instant goods are "ski-boots" as that term is used in the nomenclature, then subheading 6402.11, HTSUSA, will serve to classify the merchandise.

Customs considers ski-boots to provide, eo nomine, for a particular class of goods. Ski-boots, in our opinion, exhibit certain specific features which clearly identify them as ski- boots. Customs has not produced a list of minimum or prima facie features to bring an item within subheading 6402.11, HTSUSA. We believe they include, but are not limited to: a rigid sole; extensions at the heel and toe for securing in a step-in binding; a stiff plastic exterior shell; an adjustment to secure the boot across the ankle; and clasps or buckles to secure the foot in the boot. In addition, many boots also feature front-to-back flex adjustments or adjustments for the tightness across the ball of the foot.

The boots in question exhibit some of these features. They have a stiff sole, plastic exterior shell and an insulated liner, all attributes which indicate their suitability for a sport or athletic activity. However, we do not consider them to be "ski-boots" as anticipated by heading 6402.11, HTSUSA. They are not as stiff or sturdy as ski boots, possibly owing to the fact that they are to be used in bindings which contribute some rigidity to the ankle. In addition, they do not have extensions at the heel and toe for use with a step-in binding. The boots in question are fastened with laces and hook loop straps, rather than the more secure and supportive buckles found on ski boots. Lastly, the sole has a lug pattern, a feature not found on ski-boots.

Despite the presence of several factors which indicate the boots' suitability for specific sporting activities, they do not meet the criteria for ski-boots, and we find that they are too dissimilar to be classified under the provision for ski- boots.

It has been suggested that our classification of snowboard skis in the provision for "other snow skis" requires us to classify the instant snowboard boots as "ski-boots." The classification of snowboard skis is not relevant for purposes of classifying snowboard boots. Each product is evaluated on its own merits, and a determination is made whether the item fits within a tariff heading based on the characteristics exhibited by that item. We do not consider whether one product may or may not be used with another product, unless the terms of the heading specifically require us to consider the use of the item. Here, Customs recognizes that ski-boots possess certain characteristics, and we find here that the snowboard boots at issue do not exhibit the same characteristics, nor are they sufficiently similar to warrant classification as ski-boots.

Classification as Sports Footwear

The term "sports footwear" is defined in Subheading Legal Note 1 to Chapter 64, HTSUSA, as:

1. For the purposes of subheading 6402.11, 6402.19, 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.

(Emphasis added). In Headquarters Ruling Letter (HRL) 087842, we stated that the list of exemplars in legal note 1 was neither exclusive nor intended to provide a listing of the footwear described in the first part of the note. Numerous types of sports footwear may fit the description of the note, but are not listed (baseball cleats or track spikes). In addition, not all of the examples have attachments or provision for attachment of spikes, cleats, etc. (wrestling boots, boxing boots). If the footwear design is so exclusive that it can be used only for specific sporting activates, and is not suitable for all purpose use, then we are of the opinion that it should be classified as sports footwear. The snowboard boots in this case are designed and used primarily for snowboard skiing, which is as much a sport or athletic activity as those described in the legal and explanatory notes. Any other use could be termed a fugitive use. The boots are properly classified as sports footwear.

Subheading 6402.19.10, HTSUSA, provides in pertinent part, for:

[Other sports footwear] having uppers of which over

90 percent of the external surface area . . . is plastics, . . . (except for footwear 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).

(emphasis added). Snowboard boots may be worn for a number of reasons, including protection against water (or snow), cold or inclement weather. They are therefore excluded from subheading 6402.19.10, HTSUSA, and are properly classified in subheading 6402.19.90, HTSUSA, as other footwear, valued over $12 per pair. Your letter dated June 13, 1990, indicates that the boots are unisex items. The legal notes to chapter 64, HTSUSA, state that the provisions for women, misses, children and infants include footwear commonly worn by both sexes. That provision is subheading 6402.19.9060, HTSUSA.

HOLDING:

The merchandise at issue, snowboard boots with an outer shell of plastics, an inner insulating liner, hook and loop closures and a lug sole, is classified in subheading 6402.19.9020, HTSUSA, as other footwear, valued over $12 per pair, for women, misses, children and infants. The applicable rate of duty is 20 percent ad valorem.

Sincerely,

John A. Durant
Director
Commercial Rulings Division

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