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 subheading [**8] note 1 above), whether or not principally used for such athletic games or purposes. (Emphasis in original.)
Deckers argues that the trial court erred by disregarding the defining language of the statutory chapter note. The government responds that Note 2 states that the phrase "tennis
louboutin shoes, basketball shoes, gym louboutin shoes, training louboutin shoes and the like" in subheading 6404.11.80, HTSUS, was to cover athletic footwear regardless of whether that specific footwear was
principally used for "such athletic games or purposes." In the government's view, the Note is designed to explain that "use" is not a factor to be considered in the ejusdem
generis analysis.
Deckers's proffered interpretation of Additional Note 2 lacks support. It assumes that the inclusion of the phrase "athletic footwear" in Note 2 is for the purpose of subsuming
all athletic footwear within 6404.11.80, HTSUS, regardless of whether such athletic footwear bears any similarity to the exemplars specifically enumerated in the subheading.
Such an interpretation reads out any purpose for the enumerated list and the limited explanation of scope that Note 2 provides in stating that "tennis shoes, basketball shoes,
gym shoes, training [**9] shoes and the like covers athletic footwear",christian louboutin heels; whether or not principally used for "such athletic games or purposes." The more reasonable interpretation
of Note 2 is that the placement of the phrase "athletic footwear" was to conveniently group the enumerated list for purposes of explaining that "use" would not itself determine
the proper classification.
 ,office shoes;
Related topics article:
blahnik PICK KILLER STYLE OF LBD
christian louboutin Plumbing
blahnik shoes Chloe Wood |
