Regulacje i polityka gospodarcza · 20.09.2007

Interpretive Rule Concerning Classification of Unisex Footwear

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.