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April 29, 1999

CLA-2-64:RR:NC:TA:347 E80775

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.2060 ; 6307.90.9989

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

RE: The tariff classification of footwear and shoe covers from Thailand

Dear Mr. Hartill:

In your letter dated April 15, 1999, on behalf of Ballet Makers Inc., you requested a tariff classification ruling.

The submitted samples consist of a woman’s (or unisex type) dance (ballet) slipper, identified as Style #106, and a second item that you identify as a “Toe Cover”. The dance slipper has a textile upper with an elasticized topline, two thin, criss-crossing elasticized straps, and a sewn-on suede leather outer sole. A submitted component material weight breakdown detail sheet and our own visual examination indicate that this dance slipper is under 10% by weight of rubber and plastics. The “Toe Cover” is also a slipper-like item, with a loose fitting, man-made textile material upper, the two sides of which are joined down the middle, under the foot, by a stitching seam, with an elasticized topline opening, a sewn-on suede leather toe piece, but very clearly lacking a separately affixed or applied outer sole. You state that this “Toe Cover” is designed to be worn over ballet toe shoes when the wearer is not dancing, in order to keep the ballet shoes clean. You also state that the dance slipper is valued at $2.00 per pair and the “Toe Cover” is valued at $1.80 per pair.

The applicable subheading for the woman’s dance slipper, Style #106, will be 6404.20.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately leather or composition leather; which is by weight, we presume, under 10% of rubber and plastics; and which is valued at or under $2.50 per pair. The rate of duty will be 15% ad valorem.

The applicable subheading for the “Toe Cover”, will be 6307.90.9989, HTS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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