The tariff classification of trans-gender footwear from China

N019357 November 26, 2007 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.6075 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Avenue Potomac, MD 20854-33324 RE: The tariff classification of trans-gender footwear from China Dear Mr. Crain: In your letter dated November 1, 2007, you requested a tariff classification ruling on behalf of La Diva Footwear for an open-toe, high-heel, slip-on shoe identified as style “Sophie.” The submitted sample is labeled “Men’s size 12D” and has an outer sole of rubber/plastics and an upper of leather. You state that “La Diva” is an entire line of men’s footwear with woman’s styling sold exclusively to cross dressing men. You have provided a program from a 2007 cross-gender conference featuring an advertisement for La Diva products. The advertisement states that La Diva Footwear provides “a line of feminine styled footwear built to fit a masculine foot and designed specifically for transgender, drag queen and cross dressing customers.” The advertisement further states that the footwear is available in men’s sizes 10-15D. The advertisement features a picture of style “Sophie.” Chapter 64, Statistical Note 1(b), Harmonized Tariff Schedule of the United States, (HTSUS), provides the term “footwear for men” covers footwear of American men’s size 6 and larger for males, and does not include footwear commonly worn by both sexes. United States Customs and Border Protection, (USCBP) issued the final interpretative rule concerning “unisex” footwear classification determinations in the Federal Register, Vol. 72, No. 182 on September 20, 2007. This determination adopted certain recommendations of the importing community concerning the interpretation of the note. Specifically, footwear in male sizes would not be deemed to be “commonly worn by both sexes” if the footwear is marked “Men’s size_____”,”Youths’ size_____” or “Boys’ size_____’. Additionally, a style of footwear will not be deemed to be “commonly worn by both sexes” (i.e. “unisex”) unless evidence of marketing establishes that at least one pair in four (25 percent) of that style is sold to and/or worn by females. In these regards, we agree that style “Sophie” is not commonly worn by both sexes. The applicable subheading for style “Sophie” will be 6403.99.6075, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: for men, youths and boys, other. The general rate of duty will be 8.5 percent 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