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NY D83760




October 26, 1998

CLA-2-64:G23 D83760

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.19.05

Mr. Donald L. Perrone
Tower Group International
10 Moulton St.
Portland, ME 04101-5039

RE: The tariff classification of golf shoes from China.

Dear Mr. Perrone:

In your letter dated October 13, 1998, you requested a tariff classification ruling on behalf of your client, Dexter Shoe Company.

The samples submitted with your request are styles GF951, Wedgewood and FS950, Heritage. Both are oxford style golf shoes with plastic uppers and outer soles of rubber. GF951 has spikes attached to the sole; FS950 features instead a pattern of spiciform protrusions on the sole. The footwear is not designed to be protective against the elements, nor does it have foxing or a foxing-like band. The samples are being returned.

The applicable subheading for the golf shoes will be 6402.19.05, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, which is "sports footwear," golf shoes, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastics. The rate of duty will be 6% ad valorem.

This ruling is being issued under the provisions of Part 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,

Jeffrey Walgreen,
Port Director

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