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NY H89638




March 29, 2002

CLA-2-64: RR: NC: TA: 347 H89638

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60; 6403.99.90

Mr. Bill Brady
Director of Import Logistics
Oregon International Air Freight Company d.b.a. OIA Global Logistics
8338 NE Alderwood Rd., Suite 200
Portland, OR 97220

RE: The tariff classification of footwear from China.

Dear Mr. Brady:

In your letter dated March 19, 2002, on behalf of your client, Magnatron Incorporated, you requested a tariff classification ruling.

The submitted sample identified, as style “Shoe 1” is a pair of unisex athletic-type “skateboarding” shoes. The shoe has an predominately leather upper composed mostly of stitched together suede leather pieces, woven textile panels on the sides and the vamp over the instep, a padded textile ankle collar and a rear pull-up heel tab. The shoe also has a padded textile tongue, five-eyelet lace closure and cemented-on molded rubber/plastic outer sole. You state a significant component of the sole structure is two high-density Neodymium Iron Boron magnets, which are embedded in the middle of the arch region. You also state that these magnets utilize their high-density magnetic attraction to adhere the shoes to the metal surfaces of a skateboard at points where the skateboarders will place their feet. It is your contention that these shoes are designed for a sporting activity and qualify 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;

(b) 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.

Visual examination of this shoe indicates that the overall-walking surface of the sole is even and presents a comfortable surface for everyday walking. Also, this shoe is not fitted with any special provision for the attachment of spikes, sprigs, cleats, stops, clips or bars that are standard features on sports shoes. In this regard, the subject footwear is not “sports footwear” as defined in Subheading Note 1(a).

You did not supply a sample of shoe style “Mag Too” for a binding ruling classification evaluation. However, you did supply a product brochure and described the shoe in your correspondence. From this submitted information, we have determined that the Mag Too is similar to the “Shoe 1” except that it has an all suede leather upper and six eyelet lace closure.

The applicable subheading for these skateboarding shoes, identified as styles “Shoe 1” and “Mag Too”, in American men’s size 8.5 and larger will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not covers the ankle; for other persons. The rate of duty will be 10% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

We are returning the sample as you requested.

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,

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