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NY A80516




March 11, 1996

CLA-2-64-NO:CO:FNIS D09

CATEGORY : Classification

TARIFF NO.: 6403.59.15 and 6403.59.90

Charles G. Hartill, LCHB
145-30 157th Street
Jamaica, NY 11434

RE: The tariff classification of three ballet shoes from Brazil

Dear Mr. Hartill:

In your letter dated February 22, 1996, you requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc.

You submitted three samples labeled Styles No. 388, 342, and 435. All three samples have leather uppers. Style No. 388 has a leather sole and the upper portion of the shoe was stitched to the sole portion in a turned construction. Style No. 342 is a laced, below the ankle, shoe with a rubber heel and soft leather sole. We have determined the leather portion of the sole to be the material having the greatest surface area in contact with the ground. Style No. 435 is a slip-on with an elastic band over the arch and a leather sole.

The applicable subheading for Style 388 will be 6403.59.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of leather, not covering the ankle, turn or turned footwear. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for Styles 342 and 435 will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather, not including accessories or reinforcements; in which the outer sole is predominately leather or composition leather; which is other than "sports footwear"; which does not have a protective metal toe-cap; which the upper does not cover the wearer's ankle bone; which is other than turn or turned footwear, in which the sole is attached to the upper by means other than welt stitched construction; which is unisex or worn by other persons. The rate of duty will be 10 percent ad valorem.

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.

Sincerely,

Garland J. Ruiz
Acting Port Director
New Orleans, LA

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