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HQ 952795

December 22, 1992

CLA-2 CO:R:C:M 952795 DWS


TARIFF NO.: 6403.99.90

District Director
U.S. Customs Service
555 Battery Street
P.O. Box 2450
San Francisco, CA 94126

RE: Protest No. 2809-92-100982; Footwear; Sandals; Unisex Sizing; Chapter 64; Statistical Note 1(b)

Dear Sir:

This is our response on Application for Further Review of Protest No. 2809-92-100982, dated May 28, 1992, concerning your action in classifying and assessing duty on sandals under the Harmonized Tariff Schedule of the United States (HTSUS).


The merchandise consists of sandals with both leather uppers and outer soles. The subject sandal is being imported in European sizes 41 and 42.


Whether, for classification purposes, the sandals qualify as "men's footwear" or "unisex footwear" under the HTSUS?


Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

The merchandise was entered under subheading 6403.99.60, HTSUS, which provides for: "[f]ootwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: [o]ther footwear: [o]ther: [o]ther: [o]ther: [f]or men, youths and boys." However, the entries were liquidated under subheading 6403.99.90, HTSUS, which provides for: "[o]ther footwear: [o]ther: [o]ther: [o]ther: [f]or other persons: [v]alued over $2.50/pair."

Chapter 64, statistical note 1(b), HTSUS, states that:

[f]or the purposes of this chapter:

(b) The term "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.

Based upon the definition of "footwear for men" as interpreted by Customs, it is our position that the sandal is classifiable under subheading 6403.99.90, HTSUS, as unisex footwear. The footwear size chart provided by the importer shows that European sizes 41 and 42 fall within American female sizes 10 and 11. According to various catalogues offering the sandal for sale, European sizes 41 and 42 are marketed for and are commonly worn by women.


The sandal is classifiable under subheading 6403.99.90, HTSUS, which provides for: "[o]ther footwear: [o]ther: [o]ther: [o]ther: [f]or other persons: [v]alued over $2.50/pair."

The protest should be denied in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.


John Durant, Director

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