CLA-2-64:RR:NC:TA:347 F85135
Ms. Tara Semansky
New York Customs Brokers, Inc.
148-02 Guy R. Brewer Blvd.
Jamaica, NY 11434
RE: The tariff classification of footwear from China
Dear Ms. Semansky:
In your letter dated March 28, 2000, on behalf of Dorson Sports Inc., you requested a tariff classification ruling.
The submitted sample, identified as Style number “GS 062”, is a below the ankle height, two color golf shoe which has an all plastic upper external surface area, a five eyelet lace closure and a cemented-on rubber/plastic outer sole with removable ¾-inch wide, “green friendly” plastic spikes.
The applicable subheading for this golf shoe, Style number GS 062, will be 6402.19.05, Harmonized Tariff Schedule of the United States (HTS), which provides for “sports footwear” in which both the upper’s and the outer sole’s external surface is predominately rubber and plastics; which is a golf shoe with spikes; in which the upper’s external surface area is over 90% rubber and/or plastics (including all accessories and reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, or cold or inclement weather. 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 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