CLA-2-64:RR:NC:TA:347 I87484
Ms. Jane A. Sheridan
Brown Shoe Company, Inc.
8300 Maryland Ave.
St. Louis, MO 63105-3693
RE: The tariff classification of footwear from China
Dear Ms. Sheridan:
In your letter dated October 16, 2002 you requested a tariff classification ruling.
The submitted half pair sample, identified as Pattern #16291-2, you state, is a women’s golf shoe with a lace closure that has a stitched together leather and plastic material upper which does not cover the wearer’s ankle. You have submitted a component material upper external surface area percentage breakdown, identifying the external surface area materials of the upper as 57% leather and 43% plastics. Based on your measurements and accompanying illustration, this golf shoe has an upper that is predominately leather. This golf shoe also has a rubber/plastic outer sole and is classifiable as “sports footwear” because it is designed for a sporting activity and has, as you state, removable rosette-like, 3/8-inch high and widely spaced hard rubber spikes. You also state that this identical gender specific women’s golf shoe is available in a man’s version.
The applicable subheading for the women’s golf shoe, identified as Pattern #16291-2 will be 6403.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; which is “sports footwear”; which are golf shoes; and which are for women. The rate of duty will be 10% ad valorem.
The applicable subheading for this identical golf shoe, when the shoe is also available in a men’s version, will be 6403.19.30, HTS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; which is “sports footwear”; which are golf shoes; which are not “welt footwear”; and which are for men. The rate of duty will be 8.5% 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 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division