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NY I89820




January 30, 2003

CLA-2-64: RR: NC: TA: 347 I89820

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.90; 6404.20.40

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, 2002, 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 # BR16 “ANNE” and Style # BR16S “ANNE.”

Style # BR16 “ANNE” is a woman’s open-toe, closed-heel dance shoe that does not cover the ankle. The shoe has a strappy leather upper that features imitation diamond-like stones that run vertically over the instep, an adjustable side metal buckle ankle strap that is contoured with imitation diamond-like stones, a padded insole, an approximately 2 ¾-inch high heel and leather outsole. You state that Style # BR16 will be valued over $25 per pair.

The applicable subheading for Style BR16 “ANNE,” 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. Style # BR16S “ANNE” is a woman’s open-toe, closed-heel dance shoe that does not cover the ankle. The shoe has a strappy textile upper that features imitation diamond-like stones that run vertically over the instep, an adjustable side metal buckle ankle strap that is contoured with imitation diamond-like stones, a padded insole, an approximately 2 ¾-inch high heel and leather outsole. You state that Style # BR16S will be valued over $22 per pair.

The applicable subheading for Style # BR16S “ANNE,” will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile material, rubber and plastics; and which is valued over $2.50 per pair. 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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