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NY L81253




December 29, 2004

CLA-2-64:RR:NC:SP:247 L81253

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.90

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 654 is, you state, a women’s “dance” shoe, with a 2½-inch high heel and an upper that does not cover the ankle. The shoe’s upper has an ankle strap closure with a metal buckle and consists of both leather and textile external surface area component materials. You have provided external surface area upper (ESAU) measurements, indicating that this shoe has an upper that is 68.2743% leather and 31.7257% textile. This women’s shoe also has a leather outer sole, a leather heel lift and you state that it will be valued at over $12 per pair.

The applicable subheading for the women’s “dance” shoe identified as Style 654 will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of leather; which does not cover the ankle; for other persons. The rate of duty will be 10% ad valorem.

We are returning the sample as you requested.

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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