The tariff classification of footwear from Korea

NY E87239 October 8, 1999 CLA-2-64:RR:NC:TA:347 E87239 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Mr. Nohemy Valdivieso Nohemy Customs Broker, Inc. Div. of U C International 11222 La Cienega Blvd. Ste. 135 Inglewood, CA 90304 RE: The tariff classification of footwear from Korea Dear Mr. Valdivieso: In your letter received on September 22, 1999, on behalf of Kens Trading Co., Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as model name “Adidas T.K.D. Low”, is an athletic style, low-top light weight martial arts shoe. The shoe has a predominately leather upper with a sewn-in stretch plastic U-throat insert piece, a topline lace closure and a cemented-on rubber/plastic outer sole. 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 athletic style martial arts shoe 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 does not cover the ankle; 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