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NY M81358




April 17, 2006

CLA-2-64:RR:NC:247:M81358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.50

Mr. Patrick Fox
Customs Compliance Manager
VF Outdoor, Inc.
15700 Shoemaker Avenue
Santa Fe Springs, CA 90670

RE: The tariff classification of hiking/multisport footwear.

Dear Mr. Fox:

In your letter dated February 3, 2006, you requested a tariff classification ruling for a hiking boot referred to as “Style M Lifty 400 GTX.” You state that it is designed as a winter hiking/multisport boot. The laced boot has a lugged, rubber/plastics outer sole and an upper composed of rubber/plastics and textile materials, with rubber/plastics predominating by external surface area. In addition, the boot has a number of features that make it “protective” against water, oil, chemicals or cold or inclement weather. The boot has a molded “lip” that runs approximately 4” along the rear heel area and protrudes approximately 1/8” enabling the attachment of a crampon. You contend that this lip qualifies the hiking boot as “sports footwear.”

Subheading Note 1(a) states:

For the purposes of subheading 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to:

Footwear which is designed for a sporting activity and has, or has provision for the attachment of spikes, sprigs, cleats, stops, bars or the like.

Customs has recognized a range of activities such as rock climbing, bowling, hiking, riding, and hunting, as being sports or sporting activities, a consideration that is separate from the issue of whether the footwear designed for those activities constitutes "sports footwear". With respect to the footwear at issue, we note that the phrase which states that "’sports footwear’ applies only to:. . . ." in subheading note 1 to chapter 64, HTSUS, conveys an intent to reasonably limit the array of footwear that is classified as "sports footwear." On this basis, Customs does not broadly interpret the exemplars "spikes, sprigs, cleats, stops, bars or the like." It is Customs position that the terms include projections that are attached to, or molded into, the soles of "sports footwear" in order to provide traction during specific outdoor sporting activities such as golf, field sports (e.g., baseball, soccer, American football, rugby, etc.), or track and field events. Customs has also considered crampons and similar attachments for specialized rock and ice climbing boots to be comparable projections providing that the footwear is specifically designed for a specific sporting activity and has special construction features to accommodate such attachments. The listed exemplars, generally, are projections which possess relatively sharp points or edges that are designed to dig into turf or ice. In order to effectively dig into turf or ice, such projections, generally, must also be spaced fairly widely apart. The physical characteristics and necessary placement of the exemplar projections, or the application for the attachment of such projections, tend to render everyday walking in sports footwear impractical.

Style M Lifty 400 GTX is a hiking boot that covers the ankle and aside from the heel lip, has no application for the attachment of spikes, sprigs, stops, clips, bars or the like. The boot is not designed for a specific sporting activity. It is in itself an everyday protective winter walking/hiking boot. The fact that the boot will accept the attachment of a crampon does not, in itself, qualify it as “sports footwear” under the Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for style M Lifty 400 GTX will be 6402.91.50, (HTS), which provides for footwear with outer soles and uppers of rubber or plastics; 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. The rate of duty will be 37.5% 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/.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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,

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