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NY C82576



January 8, 1998

CLA-2-64:K:TC:A4:D23 C82576

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6403.91.6075; 6403.91.9045; 6405.10.00

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

RE: The tariff classification of two shoes from Taiwan.

Dear Mr. Hartill:

In your letter dated December 11, 1997 your company requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc.

You included two samples designated style DS07 and described them as dance boots with a leather upper and a two piece sole of plastic. The sole has sockets for the attachment of taps. The boots will be imported both with and without the taps. The taps are made in the United States. The shoes will be imported from Brazil.

The applicable subheading for the shoe without the taps, sizes 8 « and above, will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; covering the ankle; other; for men, youths, and boys; other; other; for men; other. The duty rate will be 8.5% ad valorem.

The applicable subheading for the shoe without the taps, sizes 8 and below, will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; covering the ankle; other; for other persons; other; for women; other. The duty rate will be 10% ad valorem.

The applicable subheading for the shoe with the taps will be 6405.10.00, HTSUS, which provides for other footwear; with uppers of leather or composition leather. The duty rate will be 10% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John J. Martuge

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