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NY 811094




June 13, 1995

CLA-2-39:S:N:N6:221 811094

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9890

Ms. Maria Elena Brault
Intrends
4154 Dellwood Street
San Diego, CA 92111

RE: The tariff classification of "Spike-Mate" Golf Shoe Covers from Taiwan, Korea, China or Mexico.

Dear Ms. Brault:

In your letter dated May 8, 1995, you requested a tariff classification ruling.

The sample submitted with your letter is identified as the "Spike-Mate," and is designed to slip over the sole of a golf shoe. The cover is in the approximate shape of a shoe sole, adjustable to fit onto various size shoes. It is molded from plastics and incorporates deep depressions so that the spikes on the bottom of the golf shoe fit inside. When wearing these covers, the golfer need not remove his shoes even when in a car, in the clubhouse or in other locations where the spikes might damage the surface on which he walks.

The applicable subheading for the Spike-Mate golf shoe covers will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 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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