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NY L81743




January 5, 2005

CLA-2-64:RR:NC:SP:247 L81743

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60 ; 6403.99.90

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 23, 2004, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as Style PP07/PP07A is, you state, a “dance” shoe, with an upper that does not cover the wearer’s ankle 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 a predominately leather upper consisting of over 46% leather and approximately 32% textile materials. This leather upper slip-on shoe has adjustable elasticized textile side straps for a better fit, a rubber/plastic outer sole and heel, and will be valued at over $12 per pair.

Since this “dance” shoe is the type of footwear that is commonly worn by both sexes and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8.

The applicable subheading for the “dance” shoe identified as Style PP07/PP07A, in American men’s size 8.5 and larger, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; which is valued over $2.50 per pair; 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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