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NY D89271




April 12, 1999

CLA-2-64:K:TC:A3:D23 D89271

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6403.99.6075; 6403.99.9065

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

RE: The tariff classification of a shoe from Thailand.

Dear Mr. Hartill:

In your letter dated March 12, 1999, your company requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc.

You included a sample designated style J354 and described it as a dance shoe with a leather upper and a plastic and metal sole. You state that the percentages of material of the sole in contact with the ground are approximately 32% metal and 68% plastic. This ruling is being issued based on the measurements you furnished of the external surface area of the outer sole. These measurements are subject to verification upon Customs examination at importation. The shoes will be imported from Thailand.

The applicable subheading for the shoe, sizes 8 1/2 and larger, will be 6403.99.6075, 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; other; other; 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, sizes 8 and smaller, will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for other persons; valued over $2.50/pair; other; other; for women; other. 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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