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NY F80936




January 7, 2000

CLA-2-64:RR:NC:TP:347 F80936

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60, 90

Ms. Evelyn Suarez
Arter & Hadden LLP
1801 K Street, N.W., Suite 400K
Washington, D.C. 20006-1301

RE: The tariff classification of leather skateboarding shoes from China.

Dear Ms. Suarez:

In your letter dated December 15, 1999, written on behalf of your client, Planet Earth Skateboards, you requested a tariff classification ruling.

You have submitted a sample of what you state are men’s skateboarding shoes, U.S. size 5, style name “EKG,” which you state has a predominately leather upper. The shoe features a lace-tie closure and a rubber/plastic outer sole. You refer to this shoe as “men’s,” however, you have not indicated that you offer a comparable type of shoe for women. We consider this type of footwear to be commonly worn by both sexes. If you do not provide a woman’s alternative to complement the submitted “men’s” model, we consider this type of footwear to be “unisex.”

The applicable subheading for style “EKG” up to and including American men’s size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem.

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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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