U.S. Customs and Border Protection September 20, 2007 – Federal Register Recent Federal Regulation Documents

Interpretive Rule Concerning Classification of Unisex Footwear
Document Number: E7-18588
Type: Notice
Date: 2007-09-20
Agency: Department of Homeland Security, U.S. Customs and Border Protection
This document adopts as final, with minor changes, a proposed interpretive rule regarding the criteria to be used by U.S. Customs and Border Protection (``CBP'') to determine whether footwear is considered to be ``commonly worn by both sexes'' (unisex) for tariff classification purposes under Heading 6403 of the Harmonized Tariff Schedule of the United States (``HTSUS'') that was published in the Federal Register on July 24, 2006. 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.'' The criteria set forth in this document will promote uniformity in the classification of subject footwear, thereby ensuring that proper duties are collected.