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April 26, 1999

CLA-2-64:RR:NC:TA:347 E80209

CATEGORY: CLASSIFICATION

TARIFF NO. 6403.99.60, 6403.99.90

Mr. Scott D. Noe
Tower Group International
821 2nd Avenue #1400
Seattle, WA 98104-2593

RE: The tariff classification of footwear made in China.

Dear Mr. Noe:

In your letter dated March 30, 1999 you requested a revision to NY D88655 dated March 5, 1999 issued by this office to you on behalf of Brooks Sports, Inc.. At issue is the tariff classification of an athletic shoe referred to as “Shark” with an upper of predominantly leather material and an outer sole of rubber or plastics. NY D88655 states in pertinent part:

Although you state these are men’s shoes, there is no indication in your submission 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 compliment the submitted men’s model, we consider the submitted sample to be “unisex’.

Since this is the type of footwear which is commonly worn by both sexes, and no indication was provided that a comparable style was offered for women, the cited ruling indicated that the applicable subheading for “Shark” in American men’s sizes 8.5 and larger will be 6403.99.60 Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather, not covering the ankle, for men, youths and boys. The rate of duty for these sizes will be 8.5 percent ad valorem. The applicable subheading for “Shark” in sizes up to and including American mens size 8 will be 6403.99.90, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather material, not covering the ankle, for other persons, valued over $2.50/pair. The rate of duty for these sizes will be 10 percent ad valorem.

You have now indicated that Brooks Sports, Inc., does import this type of shoe for women which compliments the mens version and more specifically, this exact style is imported in both a male and female version. As you state, the primary difference in appearance is that the women’s “Shark” is colored slightly differently than the man’s. The “Shark” is marketed in both men’s and women’s versions in the Brooks Sports catalog and has a different stock number. In addition you have submitted samples of “Shark” in both the men’s and women’s versions.

The applicable subheading for the men’s version of “Shark”, stock number 42950, will be 6403.99 60, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather materials, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for the women’s version of “Shark”, stock number 42850, will be 6403.99 90, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather materials, not covering the ankle, for other persons. The rate of duty will be 10 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.

Sincerely,

Robert Swierupski
Director,

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