Protest 1704-92-100423; Footwear, sports; Boots, riding
Active· CBP ruling HQ 954311· Issued 1993-08-30
Ruling text
HQ 954311
August 30, 1993
CLA-2 CO:R:C:M 954311 DFC
CATEGORY: Classification
TARIFF NO.: 6401.92.90
District Director
United States Customs Service
1 East Bay Street
Savannah, GA 31401
RE: Protest 1704-92-100423; Footwear, sports; Boots, riding
Dear Sir:
The following is our decision regarding the request for
further review of Protest no. 1704-92-100423 dated December 14,
1992, concerning the tariff classification of rubber riding boots
produced in Malaysia. A sample pair of the riding boots, style
HH1228, were submitted for examination.
FACTS:
The horseback riding boots in issue have natural rubber
uppers and outer soles. They have a small protuberance on the
back above the heel which serves to help keep a removable metal
spur with a textile strap in place.
The entry covering the riding boots was liquidated on
September 18, 1992, under subheading 6402.99.30, HTSUS. The
protest was timely filed on December 14, 1992. The protestant
maintains that these boots are properly classifiable under
subheading 6402.19.10, HTSUS.
ISSUE:
Can the riding boots be considered "sports footwear" for
tariff purposes?
-2-
LAW AND ANALYSIS:
The competing provisions are as follows:
1. 6401 Waterproof footwear with outer soles and uppers of
rubber or plastics, the uppers of which are
neither fixed to the sole nor assembled by
stitching, riveting, nailing, screwing, plugging
or similar processes:
* * *
Other footwear:
* * *
6401.92 Covering the ankle but not covering the
knee:
* * *
Other:
* * *
6401.92.90 Other . . . . . . . . . 37.5%
2. 6402 Other footwear with outer soles and uppers of
rubber or plastics:
Sports footwear:
* * *
6402.19.10 Other:
Having uppers of which over 90
percent of the external surface
area (including any accessories or
reinforcements such as those
mentioned in note 4(a) to this
chapter) is rubber or plastics
(except footwear having foxing or a
foxing-like band applied or molded
at the sole and overlapping the
upper and except 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) . . . . . . . . . . . 6%
-3-
3. 6402 Other footwear with outer soles and uppers of
rubber or plastics:
Other footwear:
6402.99 Other:
* * *
Other:
* * *
6402.99.30 Footwear with open toes or
open heels; footwear of the
slip-on type, that is held to
the foot without the use of
laces or buckles or other
fasteners . . . . 37.5%
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.
Protestant asserts that the riding boots qualify for
classification as "sports" footwear for the following reasons:
1. This product is being sold to and by a riding and
saddlery company.
2. Horseback riding is a sport.
3. The product meets the requirements for sports footwear
as defined in subheading note 1(a) of Chapter 64. The
footwear is designed for the sporting activity of
horseback riding and has provisions for the attachment
of spurs.
-4-
We agree with protestant that horseback riding is a sport.
However, the riding boots are more specifically described under
the provision for waterproof footwear with outer soles and uppers
of rubber or plastics in heading 6401, HTSUS, than under the
provision for other footwear with outer soles and uppers of
rubber or plastics in heading 6402, HTSUS.
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;
It should be noted that the riding boots do not fall within
the purview of subheading note 1(a) to Chapter 64, HTSUS,
inasmuch as the protuberance on the back of the boots is not
equivalent to a "provision for the attachment of spikes, sprigs,
cleats, stops, clips, bars or the like." The enumerated items
all provide for better traction while the purpose of the
protuberance is to support a spur used for controlling a horse.
HOLDING:
The riding boots are classifiable under subheading
6401.92.90, HTSUS, with duty at the rate of 37.5% ad valorem.
Since the rate of duty under the classification indicated
above is the same as the liquidated rate, you should deny the
protest in full. A copy of this decision should be attached to
the Customs Form 19 and provided to the protestant as part of the
notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 954311, retrieved 2026-10-12T05:28:04Z, republished verbatim. This digest is informational; only CBP issues binding rulings.