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NY N009630

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April 23, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.9060, 6404.19.3560

Ms. Windi Vianello
Falier International
4277 Aloha Place
San Diego, CA 92103

RE: The tariff classification of footwear from Italy

Dear Ms. Vianello:

In your letter dated April 9, 2007, you requested a tariff classification ruling for three footwear styles. You have submitted samples identified as “Pro,” “Dance” and “Gym.” You describe the items as Dance/Performance shoes with outer soles of rubber/plastics and uppers of “micro-fiber” textile material.

Style “Pro” and “Dance” are below-the-ankle shoes with lace-tie closures. Style “Dance” has a split-sole wherein the outer sole is composed of two sections of rubber/plastics material at the forefoot and heel area. The applicable subheading for style “Pro” and “Dance” will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: other: valued over $12/pair. The rate of duty will be 9 percent ad valorem.

Style “Gym” is a below-the-ankle, slip-on, dance shoe with a split-sole. The applicable subheading for style “Gym” will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: footwear of the slip-on type: other. The rate of duty will be 37.5 percent 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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See also:

• Tariff No.: 6404.19.35 - Footwear w/outer soles of rub./plast. & upp. of textile, nesoi, w/open toes/heels or slip-on type, 10% or more by wt. of rubb./plastic
• Tariff No.: 6404.19.90 - Footwear w/outer soles of rub./plast. & upp. of textile, nesoi, val. o/$12/pr