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NY I89817




January 21, 2003

CLA-2-64:RR:NC:TA:347 I89817

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.90 ; 6405.90.90

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

RE: The tariff classification of footwear from Brazil

Dear Mr. Hartill:

In your letter dated January 3, 2003, on behalf of your client Ballet Makers, Inc., you requested a tariff classification ruling.

The two submitted half pair samples of women’s shoes are both described as “dance shoes” and both feature suede leather outer soles. They are identified as Style #BR19 “Phantom” and Style #BR17P “Black Widow.”

Style BR19 “Phantom” is a woman’s high heel dance shoe. The shoe has a leather upper with a shoelace closure, it does not cover the wearer’s ankle and it also has a 2 ½-inch high heel with a suede leather heel lift and a suede leather sole in contact with the ground. You state that the shoe will be valued at about $18.75 per pair.

Style BR17P “Black Widow” is a woman’s high heel dance shoe. The shoe has an open-toe, closed-heel upper with, as you state, a shiny plastic material external surface area. The shoe features thin, flat ¼-inch wide plastic straps that crisscross the instep area of the upper in an open checkerboard pattern, plus an ankle strap with a metal side buckle closure. The shoe also has a 3-inch high spike heel and a suede leather outer sole.

The applicable subheading for the shoe, Style BR19 “Phantom” will be 6403.59.90, 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 other persons. The rate of duty will be 10% ad valorem.

The applicable subheading for the shoe, Style BR17P “Black Widow” will be 6405.90.90, HTS, which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface area is predominately rubber/plastics; and which is not 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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