United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY H81700 - NY H85717 > NY H83907

Previous Ruling Next Ruling
NY H83907

August 14, 2001



TARIFF NO.: 6403.99.60, 6403.99.90

Mr. John Pellegrini
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219

RE: The tariff classification of footwear from China.

Dear Mr. Pellegrini:

In your letter dated June 18, 2002, you requested a tariff classification ruling on behalf of The Rockport Company. The merchandise which is the subject of this ruling is men’s footwear model "Monsoon" ”style numbers M9377 and M9379, which you state are identical but for color. You describe the shoe as a lace-up, oxford-height, walking shoe. The shoe has an upper of leather, textile and rubber/plastics, with leather being the predominant material. The outer sole is rubber/plastics. The shoe has a waterproof lining.

You further state that the issue raised in the classification of the subject footwear is whether size 8 and smaller should be classified as “for other persons” (i.e.unisex). The subject footwear is part of the company’s Performance Walking line. You also state that there are six models in the men’s line and four women’s models of the same type of footwear. Despite Rockport having a line of women’s performance walking shoes for both men and women, the fact that “Monsoon” is the only waterproof version available indicates that “unisex” classification is warranted for this style.

The applicable subheading for “Monsoon” style numbers M9377 and M9379 in sizes up to and including American men’s size 8 will be 6403.99.90 (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather, other, for other persons, valued over $2.50/pair. The general rate of duty will be 10 percent ad valorem. The applicable subheading for sizes larger than American men’s size 8 will be 6403.99.60 (HTS) which provides for footwear with outer soles of rubber/plastics and uppers of leather, other, for men, youths and boys. The general rate of duty will be 8.5 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 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: