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NY K87506




July 14, 2004
CLA-2-64:RR:NC:SP:247 K87506

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Ms. Evelyn Arter
Fila USA, Inc.
P.O. Box 3000
1 Fila Way
Sparks, MD 21152-3000

RE: The tariff classification of footwear from Indonesia

Dear Ms Arter:

In your letter dated June 14, 2004 you requested a tariff classification ruling.

The submitted sample, identified and referenced as Style “Bota Strada, S/N 5000772P-199 Preschool” is you state, a preschool boy’s athletic-type shoe that does not cover the wearer’s ankle. This sneaker-like shoe has a predominately leather upper with a lace closure and a cemented-on unit molded rubber/plastic cupsole bottom. We presume that the shoe will be valued at over $2.50 per pair.

You state in your letter that this sample shoe has a sewn-in size designation and country of origin marking label on the shoe’s tongue with the words “Preschool (Boys)” printed on the underside and that these words also appear on a printed label on the accompanying shoebox you are providing. We note however, that your inconspicuously located and worded marking indicator of “(Boys)” for this otherwise non-gender specific child’s sized shoe is not the determining factor at this time for limiting the classification of this footwear item as the type worn only by males.

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 girls (females), 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 “Bota Strada, S/N 5000772P-199 Preschool,” 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 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 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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