The tariff classification of footwear from China

NY E89370 November 9, 1999 CLA-2-64:RR:NC:TA:347 E89370 CATEGORY: Classification TARIFF NO.: 6403.91.60 ; 6403.91.90 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 26, 1999 you requested a tariff classification ruling. The two submitted half pair samples are above the ankle height cold weather boots, both with gray color leather uppers and cemented-on, unit molded rubber/plastic bottoms. You have identified both these samples as “Blair product number #05729”. The two boots, however, do differ somewhat in style and upper shaft height. One has a side zipper closure and is approximately 8-inches high, while the other is only about 6-inches high and has a closure consisting of two hook-and-loop straps that pass through two large metal eyelets on the instep. In your letter, you state that you intend to market these boots as “Men’s Footwear, and Men’s Footwear alone”. Nevertheless, these boots are the type of footwear that is commonly worn by both sexes. Since you do not provide any indication that there are comparable styles being offered for women, both these boots are considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for these two boot styles, both identified as being “Blair product number #05729”, in American men’s size 8.5 and larger, will be 6403.91.60, 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 covers 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 6403.91.90, 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 covers 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