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NY I83446




July 24, 2002

CLA-2-64:RR:NC:347:I83446

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60, 6403.91.90, 6403.99.60, 6403.99.90

Mr. John Pellegrini
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219

RE: The tariff classification of footwear from China.

Dear Mr. Pellegrini:

In your letter dated July 2, 2002, you requested a tariff classification ruling on behalf of The Rockport Company. The merchandise which is the subject of this ruling is two models of men’s footwear, Model "Sodus" ”style numbers ML751, ML753 and ML758; and Model “Valverde II” style numbers MW383, MW387 and MW388. You state that within a model, the styles are identical but for color. You describe Model “Sodus” as a man’s, lace-up, oxford-height, walking shoe. The shoe has an upper of leather and an outsole of rubber/plastics. The shoe has a waterproof lining. Model “Valvarde II” is described as an over-the ankle eight eyelet hiking shoe with leather uppers, a rubber/plastics outsole and a “Gore-Tex” lining.

You further state that the issue raised in the classification of the subject footwear is whether size 8 and smaller should be classified as “for other persons” (i.e.unisex). The subject footwear is part of the company’s “XCS” Performance line. While men’s Models “Canyon Vista” and “Jaya” have counterparts in the company’s Performance line for women, Models “Sodus” and “Valvarde II” do not. In this regard, we consider both models to be commonly worn by both sexes.

The applicable subheading for Model “Sodus” style numbers ML751, ML753 and ML758 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 outer soles of rubber/plastics and uppers of leather, other, for other persons, valued over $2.50/pair. The general rate of duty will be 10 percent ad valorem. The applicable subheading for sizes larger than American men’s size 8 will be 6403.99.60 (HTS) which provides for footwear with outer soles of rubber/plastics and uppers of leather, other, for men, youths and boys. The general rate of duty will be 8.5 percent ad valorem.

The applicable subheading for Model “Valvarde II” style numbers MW383, MW387 and MW388 in sizes up to and including American men’s size 8 will be 6403.91. 90 (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather, other, covering the ankle, for other persons. The general rate of duty will be 10 percent ad valorem. The applicable subheading for sizes larger than American men’s size 8 will be 6403.91.60 (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather, other, covering the ankle, for men, youths and boys. The general rate of duty will be 8.5 percent 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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