The tariff classification of golf shoes from China

NY B88831 September 9, 1997 CLA-2-64:RR:NC:TP:347 B88831 CATEGORY: Classification TARIFF NO.: 6402.19.05 Mr. Larry Lieberman New York Customs Brokers, Inc. 148-02 Guy R. Brewer Blvd. Jamaica, N.Y. 11434 RE: The tariff classification of golf shoes from China Dear Ms. Lieberman: In your letter dated August 22, 1997, on behalf of your client, Dorson Sports, Inc., you requested a tariff classification ruling. You state that the submitted sample is a man's oxford style golf shoe, #GS020. The footwear invoice you provided states that it has a rubber/plastic upper and outer sole. It has a lace tie closure and what you advertise as a "uniquely designed spieless outsole" which features small rubber protrusions on the sole in order to "deliver a more stable hitting platform." You state that this shoe originally had a foxing-like band which constituted a higher rate of duty and that since March of 1995 the foxing-like band was changed to conform to the standards which would allow this shoe to be entered at the lower rate of duty. The applicable subheading for the golf shoes will be 6402.19.05, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, which is "sports footwear," golf shoes, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastics . The rate of duty will be 6% 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 212-466-5890. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division