The tariff classification of footwear from China

NY D84692 December 1, 1998 CLA-2-64:RR:NC:TA:347 D84692 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Ms. Kathleen Howden Barinco International Corp. 5777 West Century Blvd., Suite 990 Los Angeles, CA 90045 RE: The tariff classification of footwear from China Dear Ms. Howden: In your letter dated November 6, 1998, on behalf of The Chase Company, DBA Duffs, you requested a tariff classification ruling. The submitted half pair samples, style names "Philly" and "Prima", are both low-top athletic shoes with leather uppers and rubber/plastic outer soles. You have provided advertizing literature which indicates that these shoes have design features well suited for the sport of skateboarding. Although you state that these "items" will only be used by men and boys, there is no indication in the submitted catalogs that these skateboarding shoes must be excluded from consideration as being commonly worn by both sexes, i.e., unisex., especially since a comparable line of women's styles is not included. The applicable subheading for both the shoe styles identified above, 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 and/or plastic, not covering 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 uppers predominately of leather and outer soles of rubber and/or plastic, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. We are returning the samples 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 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division