The tariff classification of footwear from China

NY F80444 December 27, 1999 CLA-2-64:RR:NC:TA:347 F80444 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Ms. Jeannine Greener Eddie Bauer P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of footwear from China Dear Ms. Greener: In your letter dated December 10, 1999 you requested a tariff classification ruling. The submitted half pair sample, style #019-0091, is an open-toe, open-heel sandal with a hook-and-loop strap ankle closure and an elasticized drawstring at the heel. The sandal, as you state, has a predominately leather upper with two non-functional plastic buckles with textile strap accessories, sewn on top of the sandal’s open leather vamp frontal portion. You indicate that the upper is composed of approximately 60% leather. The sandal also has a rubber/plastic midsole and outer sole. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, both these shoes are considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for this sandal, identified as style #019-0091, 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 covers the ankle; for other persons. The rate of duty will be 10% ad valorem. In the year 2000, the rate of duty for this item will remain unchanged. 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