The tariff classification of footwear from Korea

NY C86333 April 15, 1998 CLA-2-64:RR:NC:TA:347 C86333 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Mr. Ryan Pham Sonical International Service 10410 S. La Cienega Blvd. Inglewood, CA 90304 RE: The tariff classification of footwear from Korea Dear Mr. Pham: In your letter dated March 30, 1998 you requested a tariff classification ruling. The submitted sample, "Style Olson", is a low-top athletic shoe, with a predominately suede leather upper and a cemented and stitched-on, rubber/plastic cupsole bottom. A sewn-in label on its padded textile tongue indicates that this shoe is designed for skateboarding. In our opinion, this type of footwear is commonly worn by both sexes (i.e., unisex). The applicable subheading for this shoe, in sizes up to and including American men's size 8, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For American men's sizes 8.5 and larger, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. 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 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 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division