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NY E80822




April 29, 1999

CLA-2-64:G23 E80822

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.19.3090; 6403.19.5060

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

RE: The tariff classification of a leather golf shoes from China.

Dear Mr. Perrone:

In your letter dated April 13,1999, you requested a tariff classification ruling on behalf of your client, Dexter Shoe Company.

The samples submitted with your request are styles GF315 Austin, a golf shoe for men, and GF802 Santa Fe, a corresponding shoe designed for women. Both are saddle shoes with white leather uppers and brown saddles of synthetic material. Based upon the measurements you provide and the visual examination of the samples, leather is taken to be the constituent material of the upper having the greatest external surface area. The cleated outer soles are rubber/plastic. The samples are being returned.

The applicable subheading for style GF315 will be 6403.19.3090, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastic and uppers of leather: Sports footwear: Other: For men, youths and boys: Other: Golf shoes, other, other. The rate of duty for this subheading is 8.5 percent ad valorem.

The applicable subheading for style GF802 will be 6403.19.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastic and uppers of leather: Sports footwear: Other: For other persons: Golf shoes, For women and misses: other. The rate of duty for this subheading is 10 percent 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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