NY 0851656 - The tariff classification of a golf shoe from Korea. - United States International Trade Commision Rulings

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NY 851656

May 14,1990

CLA-2-64:S:N:N3-D:347-T 851656

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.19.10

Mr. Peter Jay Baskin
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad St.
New York, N.Y. 10004

RE: The tariff classification of a golf shoe from Korea.

Dear Mr. Baskin:

In your letter dated April 25, 1990, on behalf of your client Dexter Shoe Co., you requested a tariff classification ruling.

The submitted sample is a man's oxford type golf shoe, your style "Dedham", Stock No. F720-9. It has a functionally stitched plastic upper, a plastic faced padded tongue, a five eyelet lace closure and a cemented-on plastic/rubber bottom, which has provisions for the attachment of screw-in spikes.

The applicable subheading for the golf shoe described above will be 6402.19.10, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's and the outer sole's external surfaces are predominately rubber and/or plastics; which is "sports footwear"; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which does not have a foxing-like band; which is not waterproof; and which is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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