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NY L81249




December 22, 2004

CLA-2-64:RR:NC:SP:247 L81249

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.90

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

RE: The tariff classification of footwear from Brazil

Dear Mr. Hartill:

In your letter dated December 3, 2004, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as Style PP06/PP06A is, you state, a “dance” shoe. The shoe has a functionally stitched together upper external surface area of textile, leather and rubber/plastics components, which based on your submitted external surface area upper (ESAU) percentage measurements, indicates that textile is the predominant material of the upper. This textile upper shoe does not cover the ankle, has a lace closure with an adjustable cinch stop, it has a rubber/plastic outer sole and as you also state in your letter, it will be valued at over $12 per pair.

The applicable subheading for the dance shoe, identified as Style PP06/PP06A, will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open toes or open heels; which is not a slip-on; and which is valued over $12 per pair. The rate of duty will be 9% 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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