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NY B80321



January 6, 1997

CLA-2-64:RR:NC:TAP:347 B80321

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.80

Charles G. Hartill, LCHB
147-27 175th Street
Jamaica, NY 11434

RE: The tariff classification of dancing shoes from China

Dear Mr. Hartill:

In your letter dated December 11, 1996, on behalf of your client, Ballet Makers, Inc., you requested a tariff classification ruling.

You have submitted samples for three styles of footwear, #DS04, #DS09, and #PL01. You state that all three styles are women's dance shoes and are made with an imitation leather (urethane) upper which covers the ankle. The sole is of rubber and/or plastic made of two pieces, covering only the front and back portions of the shoes that contact the ground. This feature allows for flexibility in the middle portion of the shoes. In addition, a foxing-like band overlaps the upper. You state that the estimated value for all three styles will be $11.00 for adults and $10.40 for children.

The applicable subheading for the shoes will be 6402.91.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber and/or plastics, covering the ankle, other, other, having soles with a foxing-like band overlapping the upper, valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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