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HQ 956942




November 7, 1994

CLA-2 CO:R:C:M 956942 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.90; 6403.91.60

Ms. Sandra Kutz
World Commerce Systems, Ltd.
P.O. Box 66593
Chicago, Illinois 60666

RE: Footwear; Riding shoe; DD 894043 revoked; HRL's 955260, 955014

Dear Ms. Kutz:

This is in reference to District Ruling Letter (DD) 894043 issued to you on February 7, 1994, by the Acting District Director of Customs, Portland, Oregon, concerning the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS), of the "STEEDS" riding shoe manufactured in Korea. We have reviewed that ruling and determined that it is in error. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625) as amended by section 623 of Title VI(Customs Modernization) of the North American Free Trade Agreement Implementation Act. Pub. L.103-182, 107 Stat. 2057,2186 (1993) (hereinafter "section 625"), notice of the proposed revocation of DD 894043 was published on October 5, 1994, in the CUSTOMS BULLETIN, Volume 28, Number 39/40. No comments were received in response to this notice.

FACTS:

The sample riding shoe submitted has a vamp and toe cap of full grain leather, a quarter, eyestay, back counter, and outside collar of polyurethane coated leather, and an outsole of rubber. Portions of the outside collar pad, an area comprising less than 25% of the external surface area of the upper (ESAU), are of Lycra, a man-made textile material. The coated and uncoated leather constitutes about 75% of the ESAU of the riding shoe. The outsole contains a steel shank wrapped by canvas in the insole board contained in the rubber outsole. In your letter of January 13, 1994, you indicated that the shoe would be imported in ladies and childrens sizes with mens sizes to follow.

In DD 894043 Customs ruled that the "STEEDS" riding shoe is classifiable under subheading 6403.19.60, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, sports footwear, other, for other persons. The applicable rate of duty for this provision is 10% ad valorem.

ISSUE:

Is the "STEEDS" riding shoe considered "sports footwear" for tariff purposes?

LAW AND ANALYSIS:

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided such headings or notes do not otherwise require, according to [the remaining GRI's]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

The rationale set forth in DD 894043 for classifying the riding shoe as "sports footwear" was that "[t]he placement of the steel shank, at the point where the medial arch comes into contact with the stirrup surface, implies suitability for riding, a recognized sporting activity."

Subheading note 1 to Chapter 64, HTSUS, reads, as follows:

1. For the purposes of subheadings 6402.11, 6402.19, 6403.11, 6403.19 and 6404.11, the expression "sportsfootwear" 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.

It is our position that subheading note 1 to Chapter 64, HTSUS, should be interpreted narrowly. The rationale for our position is that this note limits sports footwear to only the general description set forth in (a) and the enumerated articles in (b). To meet the definition, an article must either meet the criteria set forth in (a) or be one of the enumerated types set forth in (b). See Headquarters Ruling Letter (HRL) 955260 dated November 3, 1993.
The "STEEDS" riding shoe does not qualify for classification as "sports footwear" under note l(a) to Chapter 64, HTSUS, because the "steel shank" positioned inside the outsole of the shoe is not "like" the spikes, sprigs, cleats, stops, clips, bars" that are cited. As best as we can ascertain, all these have relatively sharp points or edges which are designed to dig into the ground (turf or ice), and appear on the outside of the shoe. See HRL 955014 dated April 11, 1994.

The riding shoe does not qualify for classification as "sports footwear" under note l(b) to Chapter 64, HTSUS, because it is not one of the types of footwear enumerated therein.

HOLDING:

The "STEEDS" riding shoe is not considered "sports footwear" for tariff purposes.

The "STEEDS" over-the-ankle riding shoe, in ladies and childrens sizes, is properly classifiable under subheading 6403.91.90, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, other footwear, covering the ankle, other, for other persons. The applicable rate of duty for this provision is 10% ad valorem. If imported in mens, youths and boys sizes, classification would be under subheading 6403.91.60, HTSUS, with duty at the rate of 8.5% ad valorem.

Accordingly, DD 84043 is revoked.

In accordance with section 625, this ruling will become effective 60 days after publication in the CUSTOMS BULLETIN. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR

Sincerely,

John Durant, Director Commercial Rulings Division

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