The tariff classification of footwear from China or Vietnam.

NY L89132 December 19, 2005 CLA-2-64:RR:NC:SP:247 L89132 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Mr. David W. Landis Access International Inc. 3059 NW Montara Loop Portland, OR 97229 RE: The tariff classification of footwear from China or Vietnam. Dear Mr. Landis: In your letter dated November 21, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as Item #CMA-01, you state, is a men’s “non-slip” shoe with a leather upper that does not cover the ankle and a rubber/plastic outer sole. This black colored athletic-type casual shoe has a padded textile ankle collar, a padded tongue and a lace closure. You also state that the same (identical) shoe will be marketed as Item #CWA-01, for women. Since this men’s “non-slip” athletic-like shoe is the type of footwear that is commonly worn by both sexes and no indication is provided that any 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 submitted sample shoe, identified as Item #CMA-01, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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