HQ 087842

November 30, 1990

CLA-2 CO:R:C:G 087842 KWM

CATEGORY: Classification

TARIFF: 6403.19; 6404.11.90

Ms. Pamela Jo Waddell

Barnhart & Associates

10914 S. La Cienega Boulevard

Inglewood, California 90304

RE: Snowboard ski boot; footwear; sports footwear; ski boot;

upper of textile material; upper less than 50 percent

leather; Upper of leather; outer sole of plastics.

Dear Ms. Waddell:

This will acknowledge receipt of your letter dated July

31, 1990, regarding the tariff classification of boots for

snowboard skiing. Your letter and a sample of the goods have

been forwarded to this office for a ruling. After

consideration of the information and samples provided, we have

determined that the boots should be classified as set forth

below.

FACTS:

You requested a classification ruling for two styles of

boots, both for use with a snowboard ski. They are referred to

as the \"Alpine\" and \"Flight\" models. Both styles consist of

two parts: a removable inner liner and an outer shell.

Although your letter did not state that such was the case, we

assume for the purposes of this ruling that the liner and outer

shell will be imported as a retail unit. We consider the liner

to be part of a set with the shell, which will provide

classification for the merchandise as a whole.

The \"Alpine\" shell consists of two primary materials:

textile and plastics. The foot portion is made entirely of

molded plastic, as is the outer sole. The upper portion of the

shell is made of a thick plastic layer to which a white woven

fabric lining and a black woven fabric outer layer are

laminated. The tongue of the shell is plastic, as are the trim

and decorative overlay pieces.

The \"Flight\" shell is similar in most respects except that

the uppers are made of leather, rather than a textile/plastics

combination. The outer sole, trim and tongue pieces appear

identical. The liner also appears to be identical in both

styles of boot.

ISSUE:

How are these goods classified under the Harmonized Tariff

Schedule of the United States Annotated?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the

United States Annotated (HTSUSA) is made in accordance with the

General Rules of Interpretation (GRI\'s). The systematic detail

of the harmonized system is such that virtually all goods are

classified by application of GRI 1, that is, according to the

terms of the headings of the tariff schedule and any relevant

Section or Chapter Notes. In the event that the goods cannot

be classified solely on the basis of GRI 1, and if the headings

and legal notes do not otherwise require, the remaining GRIs

may be applied, taken in order.

The headings of Chapter 64 provide for the classification

of footwear. The provisions of each heading are distinguished

by the component material which comprises the outer sole and/or

the upper. The outer soles of both styles are, as stated, of

plastics. The uppers of the Flight model are clearly of

leather. Classification of the Alpine model depends on whether

or not the plastics and textile uppers of these boots are

considered textile materials. We believe that they are. Our

decision is based on the information you provided, and an

examination which indicates that the surface of the uppers is

primarily textile material according to Legal Note 4(a) to

Chapter 64 (no account being taken of ornamentation, etc.).

This finding is subject to verification by the port of entry.

Below, we address first the classification of the Alpine model

before turning to the Flight style.

Alpine model

In reviewing the headings eligible for classification, we

note the terms of heading 6404, HTSUSA:

6404 Footwear with outer soles of rubber. plastics.

leather or composition leather and uppers of

textile materials:

Footwear with outer soles of rubber or

plastics:

These would appear to include the Alpine boots. Within this

heading, subheading 6404.11, HTSUSA, provides for:

6404.11 Sports footwear; tennis shoes,

basketball shoes, gym shoes, training

shoes and the like:

The term \"sports footwear\" is defined in Subheading Legal Note

1 to Chapter 64, HTSUSA, as:

1\. For the purposes of subheading 6402.11, 6402.19,

6403.19, and 6404.11, the expression \"sports

footwear\" 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.

(Emphasis added). Further, Additional U.S. Legal Note 2

provides that:

2\. For the purposes of this chapter, the term \"tennis

shoes, basketball shoes, gym shoes, training shoes

and the like\" covers athletic footwear other than

sports footwear (as defined in note 1 above), whether

or not principally used for such athletic games or

purposes.

(Emphasis added). The provisions of the subheading read in

conjunction with the Legal Notes, as prescribed by GRI 1,

clearly indicate that the instant merchandise is encompassed by

the subheading terms regardless of whether we consider them

\"ski-boots\" \"sports footwear\" or \"athletic footwear other than

sports footwear.\" That intent is obvious from a reading of the

tariff provisions. The instant merchandise is a type of

footwear, and snowboarding (or snowboard skiing) is as much a

sport (or athletic activity) as the other activities specified

in the subheading and legal notes. Further, the notes make

clear that, at least for \"athletic footwear\", the item need not

be used principally for such athletic purposes. It is

sufficient, as in this case, that the boots possess attributes

which indicate their suitability for a sport or athletic

activity: a stiff sole, textile laminated plastic uppers, and

an insulated liner. Some features indicate a design for

sporting activity, and serve to distinguish the sample boots

from ordinary insulated winter boots. Other features are more

common.

Footwear with less than 50 percent exterior surface of

leather is classified in the \"other\" provisions of 6404.11,

HTSUSA. This subheading is further divided based on the value

per pair. The instant goods described as the \"Alpine\" style

have less than 50 percent exterior surface of leather, and are

valued at over \$12.00 per pair, as provided for in subheading

6404.11.90, HTSUSA.

Flight model

In reviewing the headings eligible for classification of

the second sample, we note the terms of heading 6403, HTSUSA:

6403 Footwear with outer soles of rubber, plastics,

leather or composition leather and uppers of

leather:

The uppers on the \"Flight\" model are clearly leather and

the outer soles are plastic. The above heading would appear to

provide for the this item. Subheading 6403.11, HTSUSA, further

provides for:

Sports footwear:

6403.11 Ski-boots and cross-country ski

footwear:

6403.19 Other:

Classification in these subheadings requires specific

determinations: are the boots \"sports\" footwear as described by

the legal notes? If so, are they considered \"ski-boots\"? If

not, the boots will be classified elsewhere in heading 6403,

HTSUSA.

We find that the boots in this case are considered

\"sports\" footwear for classification purposes, but are not

\"ski-boots\" as contemplated by the nomenclature.

The nomenclature and legal notes contemplate a distinction

between sports and athletic footwear (\"other than sports

footwear\"). In the case of the Alpine boots, that distinction

did not impact on classification under the terms of heading

6404, HTSUSA. For the Flight boots, under heading 6403,

HTSUSA, it becomes an issue.

To determine whether the Flight boots are \"sports\"

footwear, we look subheading legal note 1 to Chapter 64 which

outlines the features found on sports footwear. Note 1

provides first that the item should be designed for a sporting

activity and that such footwear have or have provision for the

attachment cleats, spikes, or the like. In addition, the note

sets out a list of footwear that would be classified as sports

footwear. We believe that the list is neither exclusive, nor

intended to merely provide examples of the footwear described

in the first part of the note. Numerous types of sports

footwear may fit the description of the note (for example

baseball cleats or track spikes) but are not listed. In

addition, not all of the examples have attachments or provision

for attachment of spikes, cleats, etc (wrestling boots, boxing

boots).

If footwear is designed for a specific sporting activity,

if it is not well suited for general athletic purposes (as

\"athletic footwear\" would be), and if it is used primarily for

the specific activity for which it is designed, then we are of

the opinion that it should be classified as sports footwear.

In this case, special design is evidenced by the attributes we

noted above, many of which also indicate that the boots are not

susceptible to general cold weather outdoor use. For example

the rigid sole may aid in the control of the snowboard, but

makes walking and casual wear unlikely. We believe that these

boots will be used primarily for snowboarding.

Lastly, we do not find that boots such as these are \"ski-

boots.\" Following the above reasoning, the boots here do not

exhibit the design features found on either downhill or cross-

country ski-boots. They do not have heel and toe projections

required for insertion into quick release bindings on downhill

skis. They are lighter and much more flexible across the arch

than downhill ski boots. However, they do not possess the

flexibility necessary for telemarking or cross-country skiing.

While the term \"ski-boot\" cannot be defined too rigidly, and

tariff terms may properly include newly developed variants of

traditional articles, we find that the boots at issue here are

too dissimilar to be classified under the provision for ski

boots.

Subheading 6403.19, HTSUSA, provides for sports footwear,

other. Because your letter did not indicate whether the boots

are for \"men, youth or boys\", we cannot provide an exact

classification ruling. The boots will however be classified in

provision under subheading 6403.19, HTSUSA.

HOLDING:

The boots described as the Alpine style are classified in

subheading 6404.11.90, HTSUSA, as foot wear with outer soles of

plastics and uppers of textile materials, sports footwear,

valued over \$12 per pair. They are dutiable at the rate of 20

percent ad valorem.

The boots described as the Flight style are classified in

subheading 6403.19, HTSUSA, as footwear with outer soles of

plastics and uppers of leather, other sports footwear. The

duty rate on these goods is dependent on whether they are

designed for use by men, youths and boys or by other

individuals.

Sincerely,

John A. Durant

Director

Commercial Rulings Division