The tariff classification of golf shoes from Vietnam

N307914 December 17, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.19.0530 Mr. Eddie Liu ASICS America Corporation 80 Technology Drive Irvine, CA 92618 RE: The tariff classification of golf shoes from Vietnam Dear Mr. Liu: In your letter dated November 13, 2019, you requested a tariff classification ruling. The submitted sample, the ASICS GEL-COURSE DUO Boa (Style # 1111A073), was received, examined, and will be returned. The ASICS GEL-COURSE DUO Boa (Style # 1111A073), is a man’s, closed toe/closed heel, below the ankle, golf shoe. The upper is said to be composed of Synthetic Fiber and PU (rubber/plastics) material. Rubber/plastics is the constituent material of the upper. The rubber/plastics traction outer sole has numerous molded spikes measuring less than ¼ inches, in addition to seven, large, molded, traditionally shaped, polyurethane spikes. The shoe has a “Boa Fit lace” closure system. A dial, located to the side of the tongue, is pushed in to engage, and then turned to tighten the laces that consist of metal wire wrapped in nylon. The dial is pulled out for quick release or turned the opposite way. There is no foxing or foxing like band. The F.O.B. price is over $12 per pair. The applicable subheading for the ASICS GEL-COURSE DUO Boa (Style # 1111A073) will be 6402.19.0530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics (except footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): golf shoes: for men. The rate of duty will be 6 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division