The tariff classification of footwear from Brazil

NY E84090 July 16, 1999 CLA-2-64:RR:NC:TA:347 E84090 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Ms. Patricia A. Blackwell Blair Corporation 220 Hickory St. Warren, PA 16366-0001 RE: The tariff classification of footwear from Brazil Dear Ms. Blackwell: In your letter dated June 28, 1999 you requested a tariff classification ruling. The submitted half pair sample is a low-top, leather upper, penny loafer style shoe with a unit molded rubber/plastic outer sole. You have identified the shoe as “Blair product #10613” and indicated that it will be valued over $2.50 per pair. In your letter, you state that you intend to market this shoe as “Mens footwear and Men’s footwear alone”. Nevertheless, this shoe is the type of footwear that is commonly worn by both sexes. Since you do not provide any indication that there are any comparable styles being offered for women, we consider the submitted sample to be “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for this shoe, identified as Blair product #10613, in American men’s size 8.5 and larger, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; 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 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons. The rate of duty will be 10% ad valorem. We are returning the sample as you requested. 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