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NY L86234




August 15, 2005

CLA-2-64:RR:NC:SP:247 L86234

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.15

Mr. Charles G. Hartill
Capital Transportation
Customs Clearance Services, Inc.
167-18 146th Avenue
Jamaica, NY 1434

RE: The tariff classification of footwear from Brazil

Dear Mr. Hartill:

In your letter dated July 29, 2005, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as Style H06(Adult) and H06C(Children), is as you state, a dance shoe with a soft leather upper and a sewn-on, soft and pliant leather sole that is made to fit onto the forefront of the wearer’s foot and toes. The item also has two, sewn-on, elasticized textile material upper external surface area straps, that are used to secure the dance shoe to the foot. Based on visual estimates, we have determined that the external surface area of this shoe’s upper is predominately leather. Examination of the submitted sample also reveals that a complete, predominately leather upper was actually stitched to the leather sole wrong side out before the shoe was turned right side out again. We will therefore, classify this shoe as “turn or turned footwear.” We note that at the time of importation, the external surface area upper (ESAU) material measurements will be verified, since as you state, the actual imported item will be made in Brazil and will also be properly marked to indicate “Brazil” as the country of origin.

The applicable subheading for the “dance” shoe, identified as Style H06(Adult) and H06C(Children), will be 6403.59.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with upper’s and outer soles predominately of leather; which is not “sports footwear”; which does not cover the ankle; and in which the upper is sewn to the outer sole by means of turned construction. The rate of duty will be 2.5% 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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