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NY I89818




January 24, 2003

CLA-2-64: RR: NC: TA: 347 I89818

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.90

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

RE: The tariff classification of footwear from Brazil.

Dear Mr. Hartill:

In your letter dated January 03, 2003, on behalf of your client Ballet Makers, Inc., you requested a tariff classification ruling.

The two submitted half pair samples are both described as “dance shoes” and both feature suede leather outsoles. They are identified as Style # BR20 “CABARET” and Style # BR21 “MASHA.”

Style # BR20 “CABARET” is a woman’s open-toe, closed-heel dance shoe that does not cover the ankle. The shoe has a leather upper that consists of two approximately 1 ¾-inch wide leather straps that crisscross and are sewn together over the middle of the vamp. The shoe also has an adjustable metal side-buckle ankle strap, a padded insole, a 2 ¾-inch high heel and leather outsole. You state that this shoe is estimated to cost over $16 per pair.

Style # BR21 “MASHA” is a woman’s open-toe, closed-heel dance shoe that does not cover the ankle. The shoe has an upper that consists of an approximately 1 ¼-inch wide leather strap that varies in width as it crosses over the middle of the vamp. The shoe also has a second leather strap that has been cut in such a manner to form four ¼-inch straps that are attached to together over the middle of the vamp by a 5/8-inch wide metal square inset with imitation diamond-like stones. The shoe also has a side metal buckle ankle strap that is contoured with imitation diamond-like stones, a padded insole, an approximately 3 ½-inch high heel and leather outsole. You state that this shoe is estimated to cost over $17 per pair.

The applicable subheading for Styles BR20 “CABARET” and BR21 “MASHA,” 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.

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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