CLA-2-64:S:N:N3:D JG-347 870332
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport