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NY I83193





July 9, 2002

CLA-2-64:LA:S:T:1:4:D27 I83193

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60-90

Mr. R. Patrick Doyle
Stride Rite Corporation
191 Spring Street
P.O. Box 9191
Lexington, MA. 02420-9191

RE: The tariff classification of footwear from China

Dear Mr. Doyle:

In your letter dated June 19, 2002, on behalf of Stride Rite Corporation, you requested a tariff classification ruling for footwear.

The submitted merchandise is identified as style no. M14743 and called “Tommy Hilfiger Slant Zip.” The footwear is a man’s casual shoe that is predominately leather on the upper with some plastic and textile. The outer sole is rubber/plastic. The shoe has both a zipper closure and a Velcro tab that is secured below the ankle. In our opinion, this type of footwear is commonly worn by both sexes (i.e., unisex).

The applicable subheading for this shoe, in sizes 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 American men's sizes 8.5 and larger, 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 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. If you have any questions regarding the ruling, contact Field National Import Specialist Rene LaRue at 562-366-5723 or National Import Specialist Richard Foley at 646-733-3042.

Sincerely,

Vera Adams
Port Director
Los Angeles-Long Beach Seaport

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