The tariff classification of a man’s golf shoe from Vietnam

N359996 April 17, 2026 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.19.9031 Trang Cao ASICS America Corp 7755 Irvine Center Dr Suite 400 Irvine, CA 92618 RE: The tariff classification of a man’s golf shoe from Vietnam Dear Ms. Cao: In your letter dated March 24, 2026, you requested a tariff classification ruling. You provided samples and a schematic diagram showing the percentage breakdown of the materials occupying the external surface area of the upper. As requested, one half of the sample pair will be returned, while the other half will be retained for training purposes. The submitted sample, style 1111A289 Golf Sonic Sprint, is a man’s, closed-toe, closed-heel, below-the-ankle, golf shoe. This golf shoe has a multi-part upper. A shroud having a slide fastener closure occupies the external surface of the upper (esau). It covers additional upper material and laces located on a lower plane. The shroud is composed of “Nexkin,” a lightweight, breathable, rubber or plastics that is woven into a mesh textile material, with Thermoploastic Polyurethane (TPU) overlays. According to the submitted diagram showing surface area measurements, TPU rubber/plastic occupies the majority of the esau and is considered the constituent material of the upper. The shoe also incorporates a molded rubber/plastics outer sole with multi-directional protrusions. Most of the sharp protrusions exceed ¼ inch in height and are designed to dig into turf. Additionally, it features a foxing-like band and has an FOB value per pair exceeding $40 per pair. The applicable subheading for the golf shoe will be 6402.19.9031, 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: Other: Valued over $12/pair: For men.” The general rate of duty will be 9 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division