CLA-2-64:OT:RR:NC:N4:447
Ms. Yan Wu
American Sporting Goods Corporation
101 Enterprise, Suite 200
Aliso Viejo, CA 92656
RE: The tariff classification of footwear from China
Dear Ms. Wu:
In your ruling request dated October 7, 2010 you requested a tariff classification ruling.
This ruling is being issued based upon the accuracy of your statements and the Interim Footwear Invoices provided by you regarding the component materials used to manufacture these shoes. This information may be verified at the time of importation.
The submitted half pair sample identified as style V1171YEX , is a size 6 ankle high lace-up “hiking” shoe with an outer sole composed of rubber/plastics. You describe the approximately 5 inch upper as covering the ankle and composed of leather. The Interim Footwear Invoice provided by you confirms this information. You state that the shoe is to be worn by boys and is classifiable under subheading 6403.91.6090, Harmonized Tariff Schedule of the United States (HTSUS). However, you request that we determine if the shoe is classifiable under subheading 6403.91.9045, HTSUS, as “unisex.”
Footwear for youths and boys covers footwear of American youths’ size 11 ½ and larger but not as large as American men’s size 6, and does not include footwear commonly worn by both sexes. Footwear for men covers footwear of American men’s size 6 and larger for males, and does not include footwear commonly worn by both sexes. Since these are the kind of shoes that are commonly worn by both sexes and you have not indicated whether a female alternative is available for the style you indicate as “boys,” we will consider these styles to be “unisex.”
The submitted half pair sample identified as style D171BWRS, is a size 7 ankle high lace-up “basketball” shoe with an outer sole composed of rubber/plastics. You describe the upper as covering the ankle and composed of leather. The Interim Footwear Invoice provided by you confirms this information. You state that the shoe is to be worn by boys and is classifiable under subheading 6403.91.6090, HTSUS. However, you request that we determine if the shoe is classifiable under subheading 6403.91.9045, HTSUS, as “unisex.” Using the same size requirements as for the hiking shoe, because these are the kind of shoes that are commonly worn by both sexes and because you have not indicated whether a female alternative is available for the style you indicate as “boys,” we will consider these styles to be “unisex” also.
Note: “Unisex” footwear is classified as “footwear for women” for tariff classification purposes.
The applicable subheading for style V1171YEX and style D171BWRS, hiking shoe and athletic shoe, respectively, will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division