2000 April No. 50


Joe’s Second Hand Store imports men’s running shoes from Taiwan. These shoes are used for testing by a major athletic apparel manufacturer in Taiwan. They are sold at a reduced price to Joe’s because the treads show signs of appreciable wear. The shoes have rubber soles and leather uppers. The manufacturer ships these shoes in bales by sea directly to Joe’s. How would you correctly classify the shoes?

A) 6403.91.6040

B) 6403.19.4090

C) 6309.00.0010

D) 6309.00.0020

E) 6310.90.2000

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The Answer is: D

Citation: Chapter 63 Note 3 (b) ( i) (ii)

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