The tariff classification of footwear from China

NY E88381 November 9, 1999 CLA-2-64:RR:NC:TA:347 E88381 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 October 25, 1999 you requested a tariff classification ruling. The submitted half pair sample is a low-top, slip-on casual style shoe, with a leather upper and a plastic EVA outer sole and heel. You have identified the shoe as “Blair product #11636”. In your letter, you state that you intend to market this shoe as “Men’s 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 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, identified as Blair product #11636, 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. 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