The tariff classification of leather footwear from China.

NY E86689 October 1, 1999 CLA-2-64:RR:NC:TP:347 E86689 CATEGORY: Classification TARIFF NO.: 6403.99.60, 6403.99.90 Ms. Patricia A. Blackwell Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of leather footwear from China. Dear Ms. Blackwell: In your letter dated August 28, 1999, you requested a tariff classification ruling. You have submitted a sample of what you refer to as men’s genuine cow-suede upper sandals, Blair product #11108. You state they are made of 100% genuine cow-suede uppers with a rubber lug outsole. You also state the shoes will be marketed as men’s footwear. You refer to this shoe as “men’s,” however, you have provided no indication that you offer a comparable type of shoe for women. We consider this type of footwear to be commonly worn by both sexes. If you do not provide a “women’s” alternative to complement the submitted “men’s” model, we consider the submitted sample to be “unisex.” In this regard, the applicable subheading for the shoes 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 soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division