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NY G83010




October 21, 2000

CLA-2-64:K:TO:A3:D23 G83010

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6403.59.9060; 6403.99.9065; 6404.20.4060

Mr. Lisias Ransan
Varnam Inc.
277B Goolsby Boulevard
Deerfield Beach, FL 33442

RE: The tariff classification of four shoes from Brazil.

Dear Mr. Ransan:

In your letter dated September 27, 2000 received by the Customs Information Exchange on October 3, 2000, your company requested a tariff classification.

You included four sample shoes principally used for dance. Style “E” is described as a leather and lycra ballet shoe containing 95% leather, 5% lycra spandex, 100% cotton lining with a sole of 100% leather external surface material. The shoe has an outer sole and upper of leather.

Style “F” is described as a leather jazz shoe containing 95% leather, 5% rubber (split sole) and 100% cotton lining. Style “G” is described as a leather and lycra jazz shoe containing 90% leather, 5% lycra, 5% rubber (split sole) and 100% cotton lining. The sole’s external surface material is 97% rubber and 3% leather. The shoes have outer soles of rubber/plastics and uppers of leather.

Style “H” is described as a canvas ballet shoe containing 80% cotton canvas, 20% leather suede sole with a 100% cotton lining. The breakdown of component material by weight furnished for this shoe is 23 grams for the cotton upper, cotton lining and cotton sock lining; and 9 grams for the leather sole. The shoe has an outer sole of leather and an upper of textile materials. The shoes will be imported from Brazil.

The applicable subheading for Style “E” will be 6403.59.9060, 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 with outer soles of leather; other; other; for other persons; for misses. The duty rate will be 10% ad valorem.

The applicable subheading for Styles “F” and “G” 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.

The applicable subheading for Style “H” will be 6404.20.4060, HTSUS, which provides for footwear with outer soles of leather or composition leather; not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics; valued over $2.50/pair; for women. The duty rate will be 10% 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 Field National Import Specialist Noel Hadley at (718) 553-1608 or National Import Specialist Richard Foley at (212) 637-7089.

Sincerely,

Susan T. Mitchell

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