HQ 955014: Footwear, sports; Boots, riding; Protective footwear

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 955014 
                                 
                         April 11, 1994 


CLA-2  CO:R:C:M  955014 DFC 

CATEGORY:  Classification 

TARIFF NO.:  6404.19.20 

John A. Bessich, Esq. 
Gibney, Anthony & Flaherty 
665 Fifth Avenue 
New York, New York 10022-5305 

RE:  Footwear, sports;  Boots, riding;  Protective footwear 

Dear Mr. Bessich:

     In a letter dated August 4, 1993, to the Area Director of
Customs in New York, on behalf of Eisers, Division of Caldwell
Supply Co., Inc., you inquired as to the tariff classification
under the Harmonized Tariff Schedule of the United States
(HTSUS), of certain riding boots which will be produced in the
People's Republic of China.  Your letter, together with samples
of the riding boots submitted for examination, was forwarded to
this office for a response. 

FACTS:

     The footwear involved consists of two styles of riding
boots, identified as the DBR-062-S Nordic riding boot, Eisers
style 855937 (Nordic boot) and the DAR-786 Winter paddock riding
boot, Eisers style 857180 (Paddock boot). 

     You describe the boots as follows: 

          The Nordic boot is made of adhesive or cement
          construction with a 100% rubber outer sole.  The upper
          is encircled by  polyurethane plastic foxing material
          and when measuring the total external surface area of
          the upper, excluding reinforcements and accessories,
          such as overlays, patches, etc., is constructed of 100%
          nylon textile material.  When including the overlays,
          patches etc., the total external surface area of the
          upper is 65.5% nylon textile material and 34.5%
          polyurethane plastic.  The boot is not waterproof.  


          The Nordic boot includes a brushed nylex (nylon) inner
          lining which provides additional insulation when riding
          during winter months.  The boot utilizes an adjustable
          "Velcro" type closure at its top, thereby insuring the
          tight, snug fit that is necessary for safe riding.

          The Winter paddock boot is also made of adhesive or
          cement construction, with a 100% rubber outer sole. 
          The upper is encircled by polyurethane foxing material
          and is 61.7% nylon textile and 38.3% polyurethane
          plastic, when measuring the total external surface area
          of the upper, excluding reinforcements and accessories,
          such as overlays, patches, etc.  When including the
          overlays, patches, etc., the total external surface
          area of the upper is 57.8% nylon, 42.2% polyurethane
          plastic.  The boot is not waterproof.  The Paddock
          boot, like the Nordic boot, includes a brushed nylex
          (nylon) inner lining which provides additional
          insulation when riding during winter months.  The boot
          is closed by the use of laces. 

     Your statement that both styles have uppers which are
predominantly textile when accessories and/or reinforcements (A-
R) are excluded is clearly true for the Nordic boot.  However, it
not so clear for the Paddock boot.  We note the outside back
counter and the mudguard around the rest of the upper are not A-R
since they mostly cover the foam lining rather than the textile
upper.  It is not apparent to us what were considered A-R in the
measurements you provided.  However, we will accept your figures
for the purpose of this ruling.  

     You claim that these boots are classifiable under subheading
6404.11.90, HTSUS, which provides for footwear with outer soles
of rubber, plastics, leather or composition leather and uppers of
textile materials, footwear with outer soles of rubber or
plastics, sports footwear, other, valued over $12/pair.  The
applicable rate of duty for this provision is 20% ad valorem.   

     In the alternative you claim that these boots are
classifiable under subheading 6404.19.90, HTSUS, which provides
for footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of textile materials, footwear
with outer soles of rubber or plastics, other, other, valued over
$12/pair.  The applicable rate of duty for this provision is 20%
ad valorem.    
  
ISSUE:

     Are the riding boots considered "sports footwear" for tariff
purposes?
  

LAW AND ANALYSIS: 

     Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's).  GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and provided
such headings or notes do not otherwise require, according to
[the remaining GRI's taken in order]."  In other words,
classification is governed first by the terms of the headings of
the tariff and any relative section or chapter notes.

     Subheading note 1(a) to Chapter 64, HTSUS, reads as follows:

     1.   For the purposes of subheading 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; 

     You maintain that the riding boots qualify for
classification as "sports footwear" for the following reasons:

     1.   The boots will be sold exclusively through Eisers
          equestrian catalog and through retailers of equestrian
          supplies.  The boots are not sold as everyday footwear.
          
     2.   Horseback riding is a sport. 
     
     3.   Both boots were designed exclusively for use by
          horseback riders with special features that are useful
          only to  such riders.  Each boot includes specially
          ribbed outer soles to ensure the firm grip of the
          stirrup, spur rests at the back of the heel at the back
          of the shoe to permit attachment and retention of
          spurs, and in the case of the Nordic boot a
          polyurethane leg patch which assists the rider in
          gripping the saddle and which extends the boot's life
          at the point of greatest wear. 

     We are of the opinion that the boots in issue are not
"sports footwear" within the meaning of that term as used in
subheading note 1(a) to Chapter 64, HTSUS, for the following
reasons: 

     1.   The "provision for the attachment of" the stirrups is
          the stirrup grip, (i.e., a small bump on the back of
          the counter).  The textile straps of the stirrup are
          clearly the essential "provision" for attaching the
          stirrups to the boot.  The "bump" is presumably of use
          in helping to keep the stirrup from sliding down
          farther than desired, but the stirrup will stay
          attached without it.  The "bump" is basically
          incidental to the attachment.

     2.   "Stirrups" are not "like" the spikes, sprigs, cleats,
          stops, clips, bars" that are cited.  As best as we can
          tell, all these have relatively sharp points or edges
          which are designed to dig into the ground (turf or
          ice).  The metal wishbone of the stirrup is quite large
          and it does not have a point or edge, but a small wheel
          with a serrated edge, which is designed to irritate the
          horse by scraping it; not to dig in to the ground for
          firmer footing.

     We agree with you that horseback riding is a sport. 
However, as stated above, the riding boots in issue do not
qualify as sports footwear and it is apparent that both the
Nordic boot and the Paddock boot with their special thermal
insulation are designed to be a protection against cold weather
as compared to "regular" riding boots.  Consequently, they are
more specifically described under subheading 6404.19.20, HTSUS,
which provides for footwear with outer soles of rubber, plastics,
leather or composition leather and uppers of textile materials,
footwear with outer soles of rubber or plastics, other, 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.  

HOLDING: 

     The Nordic boot and the Paddock boot do not qualify as
"sports footwear" within the meaning of that term as set forth in 
subheading note 1(a) to Chapter 64, HTSUS. 

     Both boots are protective footwear dutiable at the rate of
37.5% ad valorem under subheading 6404.19.20, HTSUS.  


                                   Sincerely, 



                                   John Durant, Director 
                                   Commercial Rulings Division