In NY N302852, U.S. Customs and Border Protection (CBP) discussed the classification of unisex below-the-ankle cycling shoes from China. The three pairs of cycling shoes: Bont Vaypor+, Bont Vaypor XC and Bont Riot Buckle, are designed using specially engineered materials for performance with strength and weight requirements. Each style has the provisions for the attachment of bicycle clips in recessed areas of the rubber or plastics outer sole. The importer stated that the cycling shoes are not marketed and sold specifically to men or women. Rather, they are unisex footwear. Statistical Note 1(c) to Chapter 64 states: “The term ‘footwear for women’ covers footwear of American women’s size 4 and larger, whether for females or of types commonly worn by both sexes,” or unisex footwear.
The Bon Vaypor XC has an upper that is made of Durolite, a synthetic leather, with vent holes on the vamp of the shoe. The rubber/plastic outer sole features removable grip plates. The shoe has a hook and loop, and BOA dial, reel and lace closure systems. The shoe does not have a foxing or a foxing-like band and is not “protective.”
The Bont Riot Buckle has an upper and outer sole made of rubber or plastics. It has a micro adjustable buckle and a hook and loop closure. There are vent holes on the vamp of the shoe. The shoe does not have a foxing or a foxing-like band and is not “protective.”
The Bont Vapor+ has an upper of Kangaroo leather. Air vent holes are on the vamp, lateral and medial sides. The closure system incorporates reel and lace Boa Technology. The outer sole is made of reinforced plastic. The shoe is lined with cow’s leather.
CBP determined that the applicable subheading for the Bon Vaypor XC and Bont Riot Buckle will be 6402.19.1541, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastic: sports footwear: other: Having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: other: for women. The rate of duty will be 5.1 percent ad valorem.
Lastly, CBP determined that the applicable subheading for the Bont Vapor+ will be 6403.19.7061, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: sports footwear: other: for other persons: other: for women: other. The rate of duty will be free.