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April 29, 1999

CLA-2-64:RR:NC:TA:347 E80760

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.60 ; 6403.59.90

Mr. Craig M. Schau
Emery Customs Brokers
6940A Engle Road
Middleburg Heights, OH 44130

RE: The tariff classification of dance shoes from Italy

Dear Mr. Schau:

In your letter dated April 13, 1999, on behalf of Dance Naturals of America, you requested a tariff classification ruling.

The submitted two half pair samples are identified by you as “Competition Ballroom Dance Shoes” and are described as follows:

1. A man’s below-the-ankle type shoe, identified as “Arte.10 Latein”, with a leather upper, a five eyelet lace closure, a 2-inch high knock-on heel and a thin, suede leather outer sole. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that this comparable style is offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8.

2. A woman’s open toe, closed back dress shoe, identified as “Arte.6 Latein”, with a satiny textile upper featuring a side buckle “T-strap” closure, a 3-inch high spiked heel and a suede leather outer sole.

You state in your letter that the importer wishes to inform us that the International Olympic Committee has introduced competitive ballroom dancing as a recognized sport and therefore, for classification purposes, these specially designed and functioning “Competition Ballroom Dance Shoes” with suede leather outer soles should be considered sports and/or athletic footwear. Chapter 64, Subheading Note 1.(a) of the Harmonized Tariff Schedule of the United States, states that the expression “sports footwear” applies only to footwear which is designed for a sporting activity and has, or has the provisions for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like. Additionally, Subheading Note 1.(b) specifically lists by name, “skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes” to be also considered as “sports footwear” in this Chapter. The fact that competitive ballroom dancing is recognized as an athletic sport is not pertinent, since “dance shoes” are not included among the short list of named “sports footwear”, nor are they the type of sport shoes that would qualify under the requirements of Subheading Note 1.(a).

Therefore, the applicable subheading for the dance shoe, identified above as “Arte. 10 Latein” in American men’s size 8.5 and larger, will be 6403.59.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of leather; which is not “sports footwear”; which does not cover the ankle; which is not of turned or welt stitched construction; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.59.90, HTS, which provides for footwear, with uppers of leather and outer soles of leather; which is not “sports footwear”; which does not cover the ankle; which is not of turned or welt stitched construction; for other persons. The rate of duty will be 10% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the woman’s textile upper leather soled dance shoe, “Arte. 6 Latein”. Your request for a classification ruling for this shoe should include an accurate component material percentage weight breakdown. When this information is available, you may wish to consider resubmission of your request.

We are returning the two submitted samples to you.

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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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