The tariff classification of footwear made in China.

NY D89812 April 20, 1999 CLA-2-64:RR:NC:TA:347 D89812 CATEGORY: Classification TARIFF NO. 6403.99.60, 6403.99.90 Ms. Alyssa L. Angelo Import Coordinator LUGZ, Division of Jack Schwartz Shoe, Inc. 155 Avenue of the Americas New York, NY 10013 RE: The tariff classification of footwear made in China. Dear Ms. Angelo: In your letter dated March 24, 1999 you requested a revision to NY D87668 dated February 19, 1999 issued by this office to Mr. Russ Holmgren of Circle International on your behalf. At issue is the tariff classification of an athletic shoe referred to as “One Niter” with an upper of predominantly leather material and an outer sole of rubber or plastics. Since this is the type of footwear which is commonly worn by both sexes, and no indication was provided that a comparable style was offered for women, the cited ruling indicated that the applicable subheading for “One Niter” in American men’s sizes 8.5 and larger will be 6403.99.60 Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather, not covering the ankle, for men, youths and boys. The rate of duty for these sizes will be 8.5 percent ad valorem. The applicable subheading for “One Niter” in sizes up to and including American mens size 8 will be 6403.99.90, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather material, not covering the ankle, for other persons, valued over $2.50/pair. The rate of duty for these sizes will be 10 percent ad valorem. You have now indicated that you do import this type of shoe for women, misses and girls and more specifically, this exact style is imported in both a male and female version. As you state, you import the “One Niter” for men in American mens sizes 6 and larger, and the “One Niter” for women in American womens size 4 and larger. In addition, you now indicate that you market the “One Niter” differently for men and women. They are also boxed and labeled by gender. The applicable subheading for your men’s version of “One Niter” will be 6403.99 60, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather materials, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for your women’s version of “One Niter” will be 6403.99 90, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather materials, not covering the ankle, for other persons. The rate of duty will be 10 percent 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 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890. Sincerely, Robert Swierupski Director, National Commodity Specialist Division