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NY H83841




August 10, 2001

CLA-2-64:RR:NC:TA:347 H83841

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.90.90

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

RE: The tariff classification of footwear from China, Korea and Thailand.

Dear Mr. Hartill:

In your letter dated July 19, 2001, on behalf of your client Ballet Makers, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as Style DS-07, you state is a dance shoe (tap sneaker) that will be valued at $11.05 per pair. The tap dance shoe has a lace closure, does not cover the ankle and has a functionally stitched together upper with an external surface area consisting of both textile and plastic components that, based on the lab measurements you provided indicating 53.1% plastics and 46.99% textile, is predominately plastic. The shoe also has an outer sole in contact with the ground consisting of a forefoot portion of steel and the remainder of rubber/plastics. Based on visual measurements, we agree with your statement that this tap shoe has a predominately metal outer sole. The shoe also has a separate raised steel heel.

The applicable subheading for this shoe, identified as Style DS-07, 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 rubber and/or plastics; in which the external surface of the outer sole is not predominately rubber or plastics; and which is not disposable footwear designed for one time use. The rate of duty will be 12.5% 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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