The tariff classification of footwear from China

PD H80456 May 23, 2001 CLA-2-64:LA:S:T:1:4:D27 H80456 CATEGORY: Classification TARIFF NO.: 6403.99.60; 6403.99.90 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Road #205 Monterey Park, California 91754 RE: The tariff classification of footwear from China Dear Mr. Awana: In your letter dated April 24, 2001, on behalf of Sun Star Shoes Inc. USA, you requested a tariff classification ruling. You submitted an athletic type shoe identified as style SX-0118A. This shoe is a low-top shoe with a predominately leather upper on a rubber/plastic sole. In our opinion, this type of footwear is commonly worn by both sexes (i.e., unisex). The applicable subheading for this shoe, in sizes 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 outer soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For American men's sizes 8.5 and larger, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Vera Adams Port Director Los Angeles-Long Beach Seaport