The tariff classification of footwear from China

NY E84753 July 28, 1999 CLA-2-64:RR:NC:TA:347 E84753 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 China Dear Ms. Blackwell: In your letter dated July 12, 1999 you requested a tariff classification ruling. The three submitted half pair samples are all low-top, all leather upper casual style shoes, with EVA plastic midsoles and rubber/plastic outer soles. You have identified the shoes as “Blair product #07544, #07545 and #09650.” The three shoes differ mainly in that one is brown in color and has a five eyelet shoelace closure, another is black and is of the slip-on loafer type, while the third is white in color, with a closure system consisting of two hook-and-loop adjustable straps that pass through large plastic eyelets at the instep. In your letter, you state that you intend to market these three shoes as “Mens footwear and Men’s footwear alone”. Nevertheless, these shoes are 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, these three shoes are considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for the three casual shoe styles, identified as Blair product #07544, #07545 and #09650, 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 samples 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