CLA-2-64:OT:RR:NC:N4:447
Ms. Andrea N. Judy
C.H. Robinson Worldwide, Inc. 4969 Centre Pointe Drive, Suite 103
North Charleston, SC 29418-6952
RE: The tariff classification of footwear from China
Dear Ms. Judy: In your letter dated May 9, 2012 you requested a tariff classification ruling on behalf of your client, Implus Footcare, LLC. The submitted full-pair sample identified as “DBX Lightweight Beach Socks” are closed-toe/heel “beach socks” which you state is marketed for beach or water play and protects the feet from blisters and sand. The neoprene textile material soles are stitched to the lycra (spandex) textile material uppers, thereby creating a visible line of demarcation between the two. You suggest classification under subheading 6405.20.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear other than for men and women. We agree with this suggested classification to the eighth digit, only.
Since this is the kind of footwear that is commonly worn by both sexes and you have not indicated whether a female alternative is available, we will consider this item to be “unisex.” Unisex footwear is classified as “footwear for women” for tariff purposes.
The applicable subheading for these “DBX Lightweight Beach Socks” will be 6405.20.9060, HTSUS, which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; other: other: footwear for women. The rate of duty will be 12.5% ad valorem.
We are returning the sample as you requested. 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 Stacey Kalkines at 646-733-3042. Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division