The tariff classification of footwear from China

NY E81055 May 3, 1999 CLA-2-64:RR:NC:TA:347 E81055 CATEGORY: Classification TARIFF NO.: 6403.59.60 ; 6403.59.90 Ms. Lorianne Aldinger Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of footwear from China Dear Ms. Aldinger: In your letter dated April 13, 1999 you requested a tariff classification ruling. The submitted half pair sample shoe, which you identify in your letter as a “Men’s Tan Suede Moccasin”, is a size 8, one piece leather upper and sole, Indian style moccasin, with a hand stitched vamp plug and a man-made textile fleece lining. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that a comparable style is offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for this shoe in American men’s size 8.5 and larger, will be 6403.59.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of leather; which is not “sports footwear”; which does not cover the ankle; which is not of turned or welt stitched construction; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.59.90, HTS, which provides for footwear, with uppers of leather and outer soles of leather; which is not “sports footwear”; which does not cover the ankle; which is not of turned or welt stitched construction; for other persons. The rate of duty will be 10% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division