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NY L81251




December 28, 2004

CLA-2-64:RR:NC:SP:247 L81251

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.80

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 DS17/DS17A is, you state, a “dance” shoe. The shoe has the look of a “sneaker” with a predominately textile material upper, a rubber/plastic toecap area, a five eyelet shoelace closure, a textile tongue, and the upper does not cover the wearer’s ankle. This “dance” shoe also has a dual sectioned rubber/plastic outer sole with a highly flexible textile fabric center arch that, we presume, is specially designed to facilitate dance/ballet movements. You indicate in your letter that this shoe will be valued at over $6.50 but not over $12 per pair.

The applicable subheading for the dance shoe, identified as Style DS17/DS17A, will be 6404.19.80, 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 $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% 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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