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NY 861279

April 03, 1991

CLA-2-64:S:N:N3D:347-T 861279


TARIFF NO.: 6403.99.60; 6406.10.6500; 6406.99.3030

Mr. Rocky Bruni
Bruni International Inc.
8001 San Gabriel at Mines Road
P.O. Box 2756
Laredo, Texas 78044 2756

RE: The tariff classification of footwear and parts of footwear from Mexico.

Dear Mr. Bruni:

In your letter dated March 7, 1991, on behalf of Beckley Industries Inc., you requested a tariff classification ruling.

The submitted sample is a pair of men's sandal style overshoes, identified by name as "The Cleat Defeater". It is designed to be worn over golf shoes with spikes or cleats and, as the accompanying literature claims, allows the wearer to go anywhere and to do anything normally done in street shoes. The upper of this "golf sandal" overshoe consists of two wide, criss- crossing leather straps that can be adjusted and tightened by a "hook and loop" closure system. You state that the bottom is made of expanded polyurethane, which we note has wide and deep, molded-in channels on the top inside surface to accommodate the spikes or cleats normally found on the outsoles of most golf shoes. In addition, this molded plastic bottom also has a partial raised sidewall, approximately 5/8 inches high, around the heel and around the toe area, to which the leather upper straps are securely sewn.

In your letter, you also inquired about the classification of the leather upper straps and the plastic polyurethane bottom in this completed footwear item, if these parts were to be imported separately from, we assume, Mexico.

With regard to the importation of straps made from "synthetic materials", you will have to be more specific about the actual component materials used in making the straps, and whenever possible, to supply actual samples in order to obtain a classification ruling.

We assume for the purposes of this reply, that the leather of the leather straps is not coated with plastics or, if it is, that the coating is less than .15 mm (.006 inch) thick.

The applicable subheading for "The Cleat Defeater" golf sandal described above will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides footwear with predominately leather uppers and plastic and/or rubber outer soles; which is other than "sports footwear"; in which the top of the upper is below the top of the wearer's ankle bone; and which is larger than children's American size 11 1/2 and worn only by males. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for the leather upper straps, if imported separately, will be 6406.10.6500, HTS, which provides for "unformed" footwear uppers or parts thereof, of leather. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the polyurethane bottom, if imported separately, will be 6406.99.3030, HTS, which provides for footwear "bottoms" which are other than uppers, soles or heels and which are made of rubber or plastics. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheadings 6406.10.6500 and 6406.99.3030, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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