The tariff classification of a golf shoe from China

N253187 May 29, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.19.9031 Ms. Kelly Carpi Taylor Made Golf Company, Inc. 5545 Fermi Ct. Carlsbad, CA 92008-7324 RE: The tariff classification of a golf shoe from China Dear Ms. Carpi: In your letter dated May 1, 2014, you requested a tariff classification ruling on footwear identified as model Q46922. Your letter references a previous ruling, NY N250979, dated March 25, 2014. The subject of that ruling was footwear identified as model Q44564. You state that the outer sole design has been changed significantly to affect a change in classification. A ruling is now being requested on the redesigned product. A ceramic model of the outer sole and specification sheets with drawings were submitted with your letter. The imported product, identified as Q44564, is a men’s low cut lace-up golf shoe with a rubber or plastics upper and a molded rubber or plastics sole that encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch, thereby constituting a foxing-like band. Molded rubber or plastic projections and cleats protrude from of the outer sole. Each cleat has 5-8 projections arranged in a circle that measure from 6.5 to 7.5 mm and have relatively sharp points or edges that are designed to dig into the ground. You state some cleats were removed and some were enlarged in order to provide for more uneven spaces between cleats. Also the angles of the “arms” on the lateral sides were adjusted. Everyday walking in these shoes would be impractical, and as described above, would be considered “sports” footwear. The applicable subheading for the men’s golf shoe model Q44564 when designed with unevenly spaced protrusions measuring more than ¼-inch will be 6402.19.9031, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: other: valued over $12/pair: for men. The general rate of duty will be 9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Stacey Kalkines at STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division