The tariff classification of footwear from China

NY K86109 May 27, 2004 CLA-2-64:RR:NC:SP:247 K86109 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Ms. Cindy Arth Acor Orthopedic 18530 S. Miles Parkway Cleveland, OH 44128 RE: The tariff classification of footwear from China Dear Ms. Arth: In your letter dated May 7, 2004 you requested a tariff classification ruling. The submitted half pair sample identified as Style # 06501 and called the “Activz” leather shoe is, you state, an oxford style walking shoe that will be available in men’s sizes 3 to 14 and in widths medium, wide and extra wide. The shoe has a predominately leather upper that does not cover the ankle, wide plastic rectangular eyelets that accommodate a lace strap closure system and a cemented-on unit molded rubber/plastic bottom/sole. You state that these shoes will be sold in the “Orthopedic Industry” as well as in the general consumer market for both men and women. Since this athletic-like walking shoe is the type of footwear that is commonly worn by both sexes and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8. The applicable subheading for the “Activz” shoe identified as Style # 06501 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; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. We are returning the sample 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division