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March 29, 1999

CLA-2-64:RR:NC:TP:347 D89464


TARIFF NO.: 6403.91.60, 6403.91.90

Ms. Patricia A. Blackwell
Blair Corporation
220 Hickory Street
Warren, PA 16366-1033

RE: The tariff classification of leather footwear from China.

Dear Ms. Blackwell:

In your letter dated March 3, 1999, you requested a tariff classification ruling.

You have submitted a sample of what you refer to as “Men’s Pro-Flex Leather Walk Boots,” Blair product #02954. You state that the upper is made of full grain leather and the outsoles are made of rubber material. The shoe covers the ankle and features two hook and loop closures across the tongue area.

You refer to this shoe as “men’s,” however, you have provided no indication that you offer a comparable type of shoe for women. We consider this type of footwear to be commonly worn by both sexes. If you do not provide a “women’s” alternative to complement the submitted “men’s” model, we consider the submitted sample to be “unisex.” In this regard, the applicable subheading for the shoes up to and including American men’s size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.91.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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 212-637-7089.


Robert B. Swierupski

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