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NY 870332

June 16, 1992

CLA-2-64:S:N:N3:D JG-347 870332


TARIFF NO.: 6403.19.60

Mr. Robert Brown
Golf-Rite Products, Inc.
5008 W.Linebaugh Avenue, Suite 51
Tampa, FL 33688

RE: The tariff classification of footwear from Korea

Dear Mr. Brown:

In your letter dated December 16, 1991, you requested a tariff classification ruling.

The sample is a woman's welt golf shoe with a spiked rubber sole and a leather upper that has punch hole detailing and a kiltie flap.

Although this sample has welt construction, there is no provision in the tariff for women's welt sports footwear that corresponds to the existing provision for men's welt sports footwear. Authority for revising the Tariff rests solely with Congress and therefore changes are made only by acts of legislation.

The applicable subheading for this shoe will be 6403.19.60, Harmonized Tariff Schedule of the United States (HTS), which provides for sports footwear other than ski-boots and cross- country ski footwear, for persons other than men, youths, and boys, having outer soles of rubber, plastics, leather or composition leather and uppers of leather. The rate of duty will be 10 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.


Jean F. Maguire
Area Director

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