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NY I89890




January 24, 2003

CLA-2-64:RR:NC:TA:347 I89890

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60 ; 6403.99.90

Ms. Patty Kittel
Target Customs Brokers, Inc.,
1000 Nicoller Mall
Minneapolis, MN 55403

RE: The tariff classification of footwear from China

Dear Ms. Kittel:

In your letter dated January 15, 2003, on behalf of Target Stores, you requested a tariff classification ruling.

The submitted sample that you have submitted is a half pair of what you state is a men’s casual shoe, identified as “Gabin,” in men’s sizes 7-13. The shoe does not cover the ankle and has an upper consisting of leather and textile materials of which you state, and based on visual measurements we will agree, leather is the predominant external surface area material. The shoe also has a lace closure, a padded tongue and a rubber/plastic outer sole.

Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that it is being offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8.

Therefore, the applicable subheading for this shoe, identified as style “Gabin” in American men’s size 8.5 and larger will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; which is valued, we presume, over $2.50 per pair; for other persons. The rate of duty will be 10% 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.

Sincerely,

Robert B. Swierupski
Director,

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