Standards for Tariff Classification of Unisex Footwear
This document proposes new criteria to be used by the Bureau of Customs and Border Protection (``CBP'') to determine whether footwear should be considered to be ``commonly worn by both sexes'' (unisex) for tariff classification purposes under the Harmonized Tariff Schedule of the United States. The rates of duty applicable to footwear ``For other persons'' (i.e. ``unisex'') are about 1.5 percent higher than the rates of duty applicable to footwear ``For men, youths and boys''. CBP is seeking comments from the public on its proposed criteria prior to adoption of a final interpretation.