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NY F87541

May 31, 2000

CLA-2-64:RR:NC:TA:347 F87541


TARIFF NO.: 6403.19.5060

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

RE: The tariff classification of footwear from China

Dear Mr. Perrone:

In your letter dated May 17, 2000, on behalf of Dexter Shoe Company, you requested a tariff classification ruling.

The submitted half pair sample, identified as “Style # GF322”, is described by you as a “women’s casual comfort golf shoe.” This below the ankle height shoe has a stitched together leather upper, a five eyelet lace closure, a molded rubber/plastic bottom with a sidewall that is approximately 1-inch high and a rubber/plastic outer sole with seven raised, sharp edged plastic, daisy wheel type removable spikes.

The applicable subheading for this golf shoe, identified as “Style #GF322”, will be 6403.19.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for “sports footwear”, with outer soles of rubber, plastics, leather or composition leather and uppers of leather, and which are golf shoes for women. The duty rate will be 10% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the other item you submitted, the “Satin Shoe Bag” of nylon fabric. You stated, via a telephone conversation with this office, that this tubular cone shaped shoe pouch/bag with a drawstring topline closure, will be imported together with a pair of shoes it has been fitted to, but you failed to supply a sample of that shoe. A shoe pouch of this simple, shoe shape fitting design and matching logo is generally classified together with the particular shoes it will be imported with as a composite good primarily intended to store the shoes when not in use. That shoe’s classification will usually also apply to its storage/holding pouch. Your request for a classification ruling for this shoe pouch should include the actual shoe. It is presumed from the bag’s size and logo that a shoe with a matching logo and size is involved. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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.


Robert B. Swierupski

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