HQ 962745

October 25, 1999

CLA-2 RR:CR:TE 962745 GGD

CATEGORY: Classification

Mr. Scott Harris

Scott R. Harris Consulting

7010 North Kostner

Lincolnwood, Illinois 60646

RE: Clarification of NY A80922, issued March 6, 1996

Dear Mr. Harris:

On March 6, 1996, Customs National Commodity Specialist Division issued
to you New York Ruling Letter (NY) A80922, in which five styles of
dancing shoes were classified under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). This office has reviewed NY A80922
and has concluded that the rationale contained therein should be
clarified.

NY A80922 correctly determined that dancing shoes are not "sports
footwear." The five shoe styles at issue - identified as shoes for
ballet, jazz, and tap dancing - were classified in tariff subheadings
other than those which provide for "sports footwear." We find, however,
that the ruling incorrectly stated that "dancing is a sport."

In your original request for a ruling, dated February 22, 1996, you
submitted evidence to support the contention that dancing is a sport,
the most persuasive of which consisted of news accounts regarding action
taken by the International Olympic Committee (IOC) in April 1995. At
that time, the IOC granted provisional recognition to the "sports" of
ballroom dancing and surfing - which reportedly was a first step toward
formal recognition and inclusion of those "sports" in the Games program.
The same news accounts also noted that, officially, the United States
Olympic Committee (USOC) had offered no hint of welcome

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for ballroom dancing as an Olympic sport. A USOC spokesman was quoted as
saying that "The IOC is simply recognizing an activity\...\[which\]
doesn't mean that much at all to us."

We are not aware of the current status in which the IOC places ballroom
dancing, nor whether that body would opine that ballroom dance shoes are
"sports footwear." We point out that the shoes at issue in NY A80922
were ballet, jazz, and tap dance footwear. We further note that Customs
is required by law to classify merchandise under the HTSUSA in
accordance with the tariff's General Rules of Interpretation, the terms
of the tariff headings, and the tariff's section and chapter notes.
Customs also looks to the guidance provided by the Explanatory Notes
(EN), and to the decisions of government-recognized international trade
organizations such as the World Customs Organization (WCO). The IOC is
not a trade organization, let alone one to which Customs looks for
guidance.

In this case, the guidance provided by the Explanatory Notes indicates
that dance is not a sport, by referring separately to dance footwear and
"sports footwear" as distinct commodities. In pertinent part, General EN
(A) to chapter 64 (which, among other items, covers footwear) states
that the chapter includes:

> \(4\) Special sports footwear which is designed for a sporting
> activity and has, or has provision for, the attachment of spikes,
> sprigs, stops, clips, bars or the like\....
>
> \(5\) Dancing slippers.

We also are unable to point to any lexicographic source which defines
the noun "dance" as a sport, or which includes "dance" within the
various definitions of the noun "sport." For a typical example,
[Merriam-Webster's Deluxe Dictionary]{.underline}, Tenth Collegiate
Edition (1998), defines "dance" as: "1 : an act or instance of dancing 2
: a series of rhythmic and patterned bodily movements usually performed
to music 3 : a social gathering for dancing 4 : a piece of music by
which dancing may be guided 5 : the art of dancing." On the other hand,
"sport" is defined therein as: "1 a : a source of diversion :
RECREATION\...c (1) : physical activity engaged in for pleasure (2) : a
particular activity (as an athletic game) so engaged in 2 a :
PLEASANTRY, JEST\...."

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The classification of the five styles of dance shoes subject to NY
A80922, issued March 6, 1996, remain unchanged. In light of the analysis
above, although we are aware that dance may entail competition, require
athleticism, involve physical and mental exertion, etc., it is Customs
position that dance is not a sport.

Sincerely,

John Durant, Director

Commercial Rulings Division