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NY C86931




April 22, 1998

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

CATEGORY : Classification

TARIFF NO.: 6403.99.60 and 6403.99.90

Charles G. Hartill, LCHB
Capital Transportation
147-217 175th Street
Jamaica, NY 11434

RE: The tariff classification of a dance shoe from China

Dear Mr. Hartill:

In your letter dated April 8, 1998, you requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc.

You submitted one sample which is Style DS09. The shoe is a lace-up oxford shoe with a leather upper and a plastic two piece sole with a foxing-like band.

The applicable subheading for the above shoe is men's sizes 8 1/2 and above will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately leather (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber, plastic or composition leather; which is other than "sports" footwear; which does not have a protective metal toe cap; in which the top of the upper is below the top of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is worn by males. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for the above shoe in men's sizes up to 8 1/2 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather and the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; which is worn by females or unisex and which is valued over $2.50 per pair. The rate of duty will be 10%.

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,

Allen H. Paterson
Port Director

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