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NY J85835




July 10, 2003

CLA-2-64:RR:NC:TA:347 J85835

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60 ; 6403.99.90

Mr. Kris Spurbeck
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of footwear from China

Dear Mr. Spurbeck:

In your letter dated June 24, 2003 you requested a tariff classification ruling.

The submitted sample, identified as Style #4231B (Target style 1641b 93/13/1590-1605), you state is a boy’s, youth’s or men’s athletic-type shoe that does not cover the wearer’s ankle. The shoe has a leather upper with a “zipper” closure at the instep, a textile tongue and a rubber/plastic outer sole. We presume that the shoe will be valued at over $2.50 per pair.

Since the submitted athletic shoe is the type of footwear that is commonly worn by both sexes and no indication is provided that comparable styles are offered for women, the shoe is considered “unisex” in sizes up to and including American men’s size 8.

The applicable subheading for this shoe, identified as Style #4231B (Target style 1641b 93/13/1590-1605), 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, plastics or composition leather; which is not “sports footwear”; which does not cover 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 upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem.

We are returning the sample 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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