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.
Active· CBP ruling HQ 087842· Issued 1990-11-30
Ruling text
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
Source: rulings.cbp.gov — ruling 087842, retrieved 2026-10-12T05:20:07Z, republished verbatim. This digest is informational; only CBP issues binding rulings.