The tariff classification of motorcycle boots from Italy and Croatia.
Issued June 11, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.91.90
Headings: 6402
Product description
You have not identified the component materials of the boots uppers. Nor have you provided external surface area percentage measurements for the upper materials. For the purposes of this ruling we will assume that the leather-like material on the boot uppers is actually leather.
CBP rationale
The applicable subheading for the six styles of motorcycle boots submitted with this ruling request will be 6402.91.90 (HTS) which provides for footwear with outer soles and uppers of rubber/plastics, other than “sports footwear” covering the ankle, other, other, valued over $12/pair.
Full text
NY J85123 June 11, 2003 CLA-2-64: RR: NC: TA: 347 J85123 CATEGORY: Classification TARIFF NO.: 6402.91.90 Mr. Velasco LAX/XZ Kuehne & Nagel 5353 W. Imperial Hwy. Suite 1000 Los Angeles, CA 90045 RE: The tariff classification of motorcycle boots from Italy and Croatia. Dear Mr. Velasco: In Your letter of May 20, 2003, you requested a classification ruling for six motorcycle boots on behalf of Alpinestars USA, Inc. You have not identified the component materials of the boots uppers. Nor have you provided external surface area percentage measurements for the upper materials. For the purposes of this ruling we will assume that the leather-like material on the boot uppers is actually leather. You state that the submitted samples, identified as follows, are motorcycle boots: 20982.11 New Tech 8 is a calf-height boot with an outer sole of rubber/plastics and an upper of plastics and (apparently) leather. The boot is secured to the foot and leg by means of four snap-buckles and a hook & loop closure. There are metal kick plates on the front and heel. A visual examination of the boot indicates that rubber/plastics material comprises the greatest external surface area of the upper. The country of origin for this style is Italy. 20962 New Tech 6 is a calf-height boot with an outer sole of rubber/plastics and an upper of plastics and (apparently) leather. The boot is secured to the foot and leg by means of four snap-buckles and a hook & loop closure. There is a metal kick plate on the front of the boot. A visual examination indicates that rubber/plastics material comprises the greatest external surface area of the upper. The country of origin for this style is Croatia. . 20802 Vector is a calf-height boot with an outer sole of rubber/plastics and an upper of plastics and (apparently) leather. The boot is secured to the foot and leg by means of two snap-buckles and two hook & loop closures. A visual examination indicates that rubber/plastics material comprises the greatest external surface area of the upper. The country of origin for this style is Croatia. 20512 N S-MX Plus is a calf-height boot with an outer sole of rubber/plastics and an upper of plastics, what appears to be leather and textile materials. The boot is secured to the foot and leg by means of an internal lacing system, a snap-buckle strap and a slide-fastener. A visual examination indicates that rubber/plastics material comprises the greatest external surface area of the upper. The country of origin for this style is Croatia. 20514 R S-MX is a calf-height boot with an outer sole of rubber/plastics and an upper of plastics, what appears to be leather and textile materials. The boot is secured to the foot and leg by means of a slide-fastener and hook & Loop closure. A visual examination indicates that rubber/plastics material comprises the greatest external surface area of the upper. The country of origin for this style is Croatia. 20973 NN Tech 6S is a calf-height boot with an outer sole of rubber/plastics and an upper of plastics and (apparently) leather. The boot is secured to the foot and leg by means of three snap-buckles and a hook & loop closure. There is a metal kick plates on the front of the boot. A visual examination indicates that rubber/plastics material comprises the greatest external surface area of the upper. The country of origin for this style is Croatia. You suggest classification under subheading 6402.19.90, Harmonized Tariff Schedule of the United States, (HTS) as “sports” footwear. Chapter 64 (HTS) Subheading Note 1 provides: For the purposes of subheadings 6202.12, 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 the provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like; (b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes. In this regard, motorcycle boots are not “sports footwear.” The applicable subheading for the six styles of motorcycle boots submitted with this ruling request will be 6402.91.90 (HTS) which provides for footwear with outer soles and uppers of rubber/plastics, other than “sports footwear” covering the ankle, other, other, valued over $12/pair. The rate of duty will be 20 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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