The tariff classification of footwear from Thailand

NY M86371 September 27, 2006 CLA-2-64:RR:NC:SP:247 M86371 CATEGORY: Classification TARIFF NO.: 6403.59.60 ; 6403.59.90 Ms. Michelle Clemack Ballet Makers Inc. 20-10 Maple Ave, #35F Fair Lawn, NJ 07410 RE: The tariff classification of footwear from Thailand Dear Ms. Clemack: In your letter received September 11, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #CG57and product name “Clog 1,” is a men’s size 7 casual style shoe that you state is used in “clogging” or clog dancing. The shoe has an upper of leather that does not cover the wearer’s ankle, a leather tongue, a five eyelet lace closure and a leather outer sole with a ¾-inch high heel. You state in your letter that the shoe will be available in sizes ranging from adult size 4 to size 11 and in children’s sizes 10-3. Since this “dance” 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 “Clog 1” named shoe, identified as Style #CG57, in American men’s size 8.5 and larger, will be 6403.59.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with uppers predominately of leather and outer soles of 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 6403.59.90, HTSUS, which provides for footwear with upper’s predominately of leather and outer soles of leather; which does not cover the ankle; 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