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NY H80460




May 23, 2001

CLA-2-64:LA:S:T:1:4:D27 H80460

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60; 6403.91.90

Mr. Dennis Awana
Inter-Orient Services
1455 Monterey Pass Road #205
Monterey Park, CA. 91754

RE: The tariff classification of footwear from China

Dear Mr. Awana:

In your letter dated April 24, 2001, on behalf of Sun Star Shoes Inc. USA, you requested a tariff classification ruling.

You submitted style 0028A, an over the ankle athletic type shoe with a lace closure. The upper is made of leather and plastic with leather being the predominant material of the upper. The sole is rubber/plastic. In our opinion, this type of footwear is commonly worn by both sexes (i.e., unisex).

The applicable subheading for style 0028A in American men’s size 8.5 and larger, will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers 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 6403.91.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for other persons. The rate of duty will be 10% 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Vera Adams
Port Director
Los Angeles-Long Beach Seaport

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