CLA-2-64:S:N:N3-D:347-T 849993
Mr. Peter J. Baskin
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad St.
New York, N.Y. 10004
RE: The tariff classification of a golf shoe from Korea.
Dear Mr. Baskin:
In your letter dated February 28, 1990, on behalf of your client
the Dexter Shoe Co., you requested a tariff classification ruling.
The submitted sample is a man's oxford type golf shoe, your style
"Bermuda", with a predominately leather upper that has vinyl reinforc-
ing overlays at the sides and at the back, a plastic faced padded
tongue, a five eyelet lace closure and a molded rubber/plastic bottom
which has provisions for the attachments of screw-in spikes.
We will assume, for the purpose of this ruling, that the external
surface of this shoe's leather upper components are either not coated
with rubber or plastics, or if coated, the thickness of the
plastic/rubber coating is under 0.15 millimeters. This fact should be
verified by the Customs officer at the port of entry of the actual
importations.
The applicable subheading for the golf shoe described above will
be 6403.19.45, Harmonized Tariff Schedule of the United States (HTS),
which provides for footwear, in which the upper's external surface is
predominately leather (Note that an accessory or reinforcement
stitched on top of another material is not part of the upper's
external surface but the material hidden underneath is); in which the
outer sole's external surface is predominately rubber or plastics;
which is "sports footwear"; which is attached to the upper by a means
other than welt stitched construction; and which is larger than
children's American size 11 and worn only by males. The rate of duty
will be 8.5 percent ad valorem.
This ruling is being issued under the provisions of Section 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,
Jean F. Maguire
Area Director
New York Seaport