NY 849993 - The tariff classification of a golf shoe from Korea. - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 849294 - NY 850001 > NY 849993

Previous Ruling Next Ruling
NY 849993

CLA-2-64:S:N:N3-D:347-T 849993

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.19.45

Mr. Peter J. 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 February 28, 1990, on behalf of your client the Dexter Shoe Co., you requested a tariff classification ruling.

The submitted sample is a man's oxford type golf shoe, your style "Bermuda", with a predominately leather upper that has vinyl reinforc-ing overlays at the sides and at the back, a plastic faced padded tongue, a five eyelet lace closure and a molded rubber/plastic bottom which has provisions for the attachments of screw-in spikes.

We will assume, for the purpose of this ruling, that the external surface of this shoe's leather upper components are either not coated with rubber or plastics, or if coated, the thickness of the plastic/rubber coating is under 0.15 millimeters. This fact should be verified by the Customs officer at the port of entry of the actual importations.

The applicable subheading for the golf shoe described above will be 6403.19.45, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather (Note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber or plastics; which is "sports footwear"; which is attached to the upper by a means other than welt stitched construction; and which is larger than children's American size 11 and worn only by males. The rate of duty will be 8.5 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

Previous Ruling Next Ruling