CLA-2-64:RR:NC:TP:347 D86792
Mr. Allan Kaplan
Zone One Inc.
9720 S.W. 120 St.
Miami, Fl. 33176
RE: The tariff classification of a golf shoe from Mexico.
Dear Mr. Kaplan:
In your letter dated January 20, 1999, you requested a tariff classification ruling.
You have submitted a sample of what you state is a one piece injection molded P.V.C. golf shoe, article #30100 “Jeff.” We do not agree that this shoe should be classified as one piece molded since it features a separately sewn-on tongue and collar. In addition, this shoe features separately applied rubber/plastic plugs on the outer sole. In order to receive a ruling on the NAFTA status, you must supply the country of origin for all materials used in the manufacture of this shoe, and indicate where all production steps occured.
The applicable subheading for the golf shoe 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 general 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division