The tariff classification of footwear from Vietnam

N028438 May 27, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.9005 Mr. John J. Kenney Reebok International LTD 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from Vietnam Dear Mr. Kenney: In your letter dated May 9, 2008, you requested a tariff classification ruling for a soccer shoe identified as Valde Turf TF.       The submitted sample is a man’s below-the-ankle, size 9, lace-up, soccer shoe with an outer sole and upper of rubber or plastics material. You state that the shoe has a foxing or foxing-like band. There are numerous projections molded into the outer sole. You ask if these projections qualify the shoe for classification as “sports” footwear. Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), Subheading note 1., provides that for the purposes of subheadings 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, clips, bars or the like; Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.   It is the position of U.S. Customs and Border Protection (CBP) that subheading note 1 should be interpreted narrowly. We note that the phrase which states that "sports footwear" applies only to..." conveys an intent to reasonably limit footwear classified as "sports footwear." Our interpretation of the terms spikes, sprigs, cleats, stops, 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. It is further our interpretation that all the exemplars listed in the note have relatively sharp points or edges which are designed to dig into the ground (turf or ice). In order to effectively dig into turf or ice, such projections, generally, must be spaced widely apart. The physical characteristics and necessary placement of the exemplar projections tend to render everyday walking in "sports footwear" impractical. The sole projections on style Valde Plus TF are closely spaced, relatively flat and measure less than 1/4” in depth when measured from the surrounding sole material. Everyday walking in this shoe would not be considered impractical. In this regard the sole projections are not spikes, sprigs, cleats, stops, clips, bars or the like therefore, the shoe is not “sports footwear” as that term is understood by this office. The applicable subheading for style Valde Plus TF will be 6402.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastic: other: other: valued over $12/pair. The general 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division