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PD E87286

October 21, 1999

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.90.90

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

RE: The tariff classification of a dance shoe from Thailand

Dear Mr. Hartill:

In your letter dated September 23, 1999, you requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc.

You submitted one sample which is a misses dance shoe, Style 625C. The shoe has a plastic upper held to the foot with a satin tie. The sole of the shoe is plastic. The heel portion and the toe portion are covered with aluminum taps. We have determined that the aluminum taps will be in contact with the ground.

The applicable subheading for the above shoe will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately other than leather, composition leather, or textile materials and which has an outer sole that is predominately other than rubber or plastics and which is not disposable footwear. The rate of duty will be 12.5 percent 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.

Sincerely,

Leticia Moran
Port Director

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