Kemper Snowboards; snowboard ski boot; footwear; sports footwear; ski boot; upper of textile material; upper less than 50 percent leather; outer sole of plastics.
Active· CBP ruling HQ 087459· Issued 1990-10-02
Ruling text
HQ 087459
October 2, 1990
CLA-2 CO:R:C:G 087459 KWM
CATEGORY: Classification
TARIFF NO.: 6404.11.90
Ms. Jane Laurie
Air Express International Agency, Inc.
8500 Osage Avenue
Los Angeles, California 90034
RE: Kemper Snowboards; snowboard ski boot; footwear; sports
footwear; ski boot; upper of textile material; upper less
than 50 percent leather; outer sole of plastics.
Dear Ms. Laurie:
This will acknowledge receipt of your letter dated May
31, 1990, regarding the tariff classification of boots for
snowboard skiing. Your letter and samples of the goods have
been forwarded to this office for a ruling. After
consideration of the information and samples you provided, we
have determined that the boots should be classified as set
forth below.
FACTS:
Your correspondence requested a classification ruling for
two styles of boot, both for use with a snowboard ski.
Because you have provided a description and sample for only
one style, our holding here is binding only for that style.
However we have suggested what we believe is the appropriate
classification for the second style based on our experience
with similar merchandise.
The boot styles at issue here are referred to by you as
the "Alpine" and "Flight" models. A sample of the "Alpine"
model was included with your request. It consists of two
parts: a removable inner liner and an outer shell. The
information included with your letter indicates that the "foot
portion" of the shell is made of molded plastic. Likewise,
the outer sole is entirely of plastic. 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 boot is plastic, as are the
decorative overlays.
The "Flight" model is identical in most respects except
that the uppers are described as being of leather rather than
plastic laminated with textile material.
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.
Although your letter did not expressly 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.
Classification of the outer shell component, therefore, will
provide classification for the merchandise as a whole.
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. We note that heading 6404, HTSUSA, may
include this merchandise. It provides for, in pertinent part:
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:
In this case, classification in heading 6404, HTSUSA, hinges
on the determination that the plastics and textile uppers of
these boots are classified as 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 be taken of ornamentation,
etc.). This finding is subject to verification by the port of
entry.
Within heading 6404, HTSUSA, 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). We need not decide here whether the "ski-
boots" described as sports footwear in Subheading Legal Note
1(b) encompasses goods such as these. 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 activity: a stiff sole, textile
laminated plastic uppers, and an insulated liner. Some
features distinguish the sample boots from ordinary insulated
winter boots; other 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. We believe that the goods
described as the "Flight" style would have uppers of which
over 50 percent of the external surface area is leather (See
subheading 6404.11.20, HTSUSA).
HOLDING:
The goods described as "Alpine" style snowboard boots are
classified as "sports" or athletic footwear included in
subheading 6404.11.90, having uppers of which less than 50
percent is leather, valued at over $12.00 per pair. These
goods are dutiable at the rate of 20 percent ad valorem.
No binding classification is provided for the goods
described as "Flight" style snowboard boots due to the absence
of an adequate description and/or a representative sample.
Sincerely,
John A. Durant
Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 087459, retrieved 2026-10-12T05:19:52Z, republished verbatim. This digest is informational; only CBP issues binding rulings.