CLA-2-64:OT:RR:NC:N3:447

Ms. Kelly Carpi
TaylorMade-Adidas Golf
5545 Fermi Ct.
Carlsbad, CA 92008-7324

RE: The tariff classification of footwear from China

Dear Ms. Carpi:

In your letter dated December 21, 2015, you requested a tariff classification ruling. Your sample will be returned with your request.

The submitted sample identified as is style # Q44788, “Adipower Nitro WD” is a man’s, closed toe/closed heel, below-the-ankle, lace-up, golf shoe with an outer sole and upper of rubber or plastics. Physical examination revealed a foxing-like band comprising most of the perimeter of the shoe. The outer sole features permanent traction nubs and 3 removable cleats. The F.O.B. value is over $12 per pair.

The applicable subheading for style # Q44788, “Adipower Nitro WD” will be 6402.19.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sports footwear: other: footwear having a foxing or foxing-like band: other: valued over $12/pair, for men. The rate of duty will be 9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Stacey Kalkines at: [email protected].

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division