The tariff classification of footwear from China

N069642 July 27, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.9031 Mr. Charlie Duran Logfret Inc. 101 Park Avenue Hoboken, NJ 07030 RE: The tariff classification of footwear from China Dear Mr. Duran: In your letter dated July 23, 2009 you requested a tariff classification ruling on behalf of Saloman S.A., for an athletic shoe identified as “Gynto.” You refer to the shoe as “Gynto Men leather” however the shoe is the type of footwear commonly worn by both sexes and is not labeled to indicate male sizing. Therefore, the shoe is unisex footwear for classification purposes. The submitted sample is a size 5.5 lace-up athletic shoe with an outer sole of rubber/plastics and an upper of predominantly leather. The sample has a hang-tag indicating the style as GYNTO W. The applicable subheading for the “Gynto” will be 6403.99.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather: other: not covering the ankle: other; for other persons, valued over $2.50/pair, tennis shoes, basketball shoes and the like, for women. The rate of duty will be 10 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