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NY M80823




March 3, 2006

CLA-2-64:RR:NC:SP:247 M80823

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.15

Mr. Scott Harris
Revolution Dancewear
2105 Johns Court
Glenview, IL 60025

RE: The tariff classification of footwear from Pakistan

Dear Mr. Harris:

In your letter dated February 2, 2006 you requested a tariff classification ruling.

The submitted sample, identified as Style #172, is a pair of women’s size 7 slip-on shoes with soft leather uppers and predominately suede leather soles. You state that this slipper-like shoe is the type of footwear used primarily by dancers and gymnasts. The shoe’s predominately leather outer sole has two, sewn-in traction panels of rubber/plastics material, one approximately 2-inches wide by 3-inches long under the ball of the foot and a smaller oblong portion, 1 ½-inches wide by 2-inches long, at the back under the wearer’s heel. You have provided this office with an illustration drawn to scale and the surface area material measurements that you state accurately demonstrate, that the greatest constituent material of this size 7 shoe’s outer sole is leather (i.e., 64% leather, 36% rubber/plastics). Based on our examination of this soft leather upper, predominately leather soled shoe, we will presume that a complete leather shoe upper was stitched to its leather sole wrong side out, before the shoe was turned right side out again by hand. We will therefore classify this slip-on shoe as “turn or turned footwear.”

The applicable subheading for the shoe, identified as Style #172, will be 6403.59.15, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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