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NY D83762




October 26, 1998

CLA-2-64:G23 D83762

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.19.3090

Mr. Donald L. Perrone
Tower Group International
10 Moulton St.
Portland, ME 04101-5039

RE: The tariff classification of leather golf shoes from China.

Dear Mr. Perrone:

In your letter dated October 13, 1998, you requested a tariff classification ruling on behalf of your client, Dexter Shoe Company.

The sample submitted with your request is style GF314, Riverside, an oxford style golf shoe with a leather upper and an outer sole of rubber with inserted spikes. Dexter Shoe Company maintains separate golf footwear lines for men and for women. The GF314 is designed to be sold as men's footwear. The samples (color variations of the same style) are being returned.

The applicable subheading for style GF314 will be 6403.19.3090, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather: Sports footwear: other: for men, youths or boys: other: golf shoes, other than with uppers of pigskin. The rate of duty will be 8.5% 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 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,

Jeffrey Walgreen,
Port Director

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