HQ 084139: Tariff classification of "Kick boot" made in Taiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084139

                                    June 13, 1989

          CLA-2  CO:R:C:G  084139

          CATEGORY: Classification

          TARIFF NO.: 6402.91.70; 6402.91.80

          Mr. Bill Thomas
          Inventory Control Manager
          Century Martial Art Supply, Inc.
          1705 National Blvd.
          Midwest City, Okla 73110

          RE: Tariff classification of "Kick boot" made in Taiwan.

          Dear Mr. Thomas:

                Your letter addressed to our New York office concerning the
          tariff classification of a C-Boot has been referred to this
          office for a direct reply to you.

          FACTS:

                The C-Boot is worn on the foot and is sold in footwear
          sizes (at least in odd footwear sizes), and is sold and worn in
          pairs. The C-Boot covers all of the top and sides of the feet and
          about half of the bottoms of the feet. Also, the C-Boot is
          clearly specially designed, due to the "skid-resistant half
          sole", to provide traction for the feet which is a basic function
          of standard footwear, especially athletic footwear.

                However, the C-Boot is advertised as "Protective Sparring
          Equipment" to be worn while training for martial arts or
          participating in kick-boxing tournaments. The padded upper
          provides protection to the kicker as well as the receiver of the
          blow. Any use of the C-Boot other than in kick-boxing or the
          martial arts would be fugitive.

                The principal function of the C-Boot is akin to a boxing
          glove worn on the hands, but this article also performs the
          traditional footwear function of increasing traction.

          ISSUE:

                Whether the C-Boot is considered sport equipment or
          footwear for tariff purposes.















                                         -2-

          LAW AND ANALYSIS:

                Legal Note 1(g) to Chapter 95, Harmonized Tariff Schedule
          of the United States Annotated (HTSUSA), which covers sport
          equipment, excludes "[s]ports footwear (other than skating boots
          with ice or roller skates attached) of chapter 64, or sports
          headgear of chapter 65."

                Subheading Note 1 to Chapter 64, HTSUSA, reads as follows:

                1.    For the purposes of subheadings 6402.11, 6402.19,
                      6403.11, 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.

                It is clear that the C-Boot is not within the definition of
          "Sports Footwear" set forth above nor is it a "boxing boot" which
          is the designation for quite different, high-laced boots worn in
          the sport of Olympic boxing where the contestants throw punches
          with only their hands. The question to be decided is whether
          Legal Note 1(g) to Chapter 95 should be interpreted as being
          limited to the articles listed in Subheading Note 1 to Chapter
          64.

                It should be noted that the definition of "Sports Footwear"
          in Chapter 64 is a subheading note defining that term only for
          the purposes of 5 headings. It is not a chapter note. This is
          quite unusual in the Harmonized System (HS).  It is our
          observation that the point of this is that there is footwear
          which is excluded from Chapter 95 as "Sports Footwear" and is
          included in Chapter 64, but is not "Sports Footwear" for the
          purposes of those 5 headings. It appears that the drafters of the
          HS wanted to be absolutely sure that the items covered by those 5
          headings were unquestionably "Sports Footwear" and were willing
          to leave out some others in the process. For example, the ultra
          light racing shoes worn by marathon runners are used only in the
          sport of marathon/road racing (and, to a limited extent in
          training for it). However, they are clearly not "Sports Footwear"
          for the 5 headings, but it is even clearer that they are
          classified in Chapter 64.













                                         -3-

                It is our view that the same principle applies here even
          though the C-Boot is more unusual and even less capable of use
          outside its sport than the marathon racing shoe.
          .
                It is not true that all sports related items that cover the
          foot are excluded from Chapter 95. For example, water skis (which
          usually have a rubber "foot stirrup" attached) are classifiable
          under subheading 9506.29.0020, HTSUSA; skating boots with skates
          permanently attached  are classifiable under subheading 9506.70,
          HTSUSA; snowshoes are classifiable under subheading 9506.99.50,
          HTSUSA; and divers' flippers are also named in the Explanatory
          Notes as being covered by heading 9506, HTSUSA  However, all
          these items derive their essential character from an element of
          the item which is separate and distinct from the portion which
          covers the foot. This is not the case with the C-Boot.

                We note that the large elastic strap stitched to the upper
          covers considerably more than 10 percent of the external surface
          area of the upper. Consequently, the C-Boot is classifiable under
          subheading 6402.91.70, HTSUSA, as other footwear with outer soles
          and uppers of rubber or plastics, other footwear, covering the
          ankle, other, other, valued  over $3 but not over $6.50 per pair,
          or under 6402.91.80, HTSUSA, if valued over $6.50 but not over
          $12 per pair.

          HOLDING:

                The C-Boot, if valued over $3 but not over $6.50 per pair,
          is classifiable under subheading 6402.91.70, HTSUSA, with duty at
          the rate of 90 cents per pair plus 37.5 percent ad valorem.

                The C-Boot, if valued over $6.50 but not over $12 per pair,
          is classifiable under subheading 6402.91.80, HTSUSA, with duty at
          the rate of 90 cents per pair plus 20 percent ad valorem.

                                   Sincerely,



                                  John Durant, Director
                                  Commercial Rulings Division
                                         




















          cc AD NY Seaport
          1cc James Sheridan NY Seaport
          1cc Legal Reference
          1cc John Durant \s