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NY N014955




August 3, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3560, 6405.20.9060

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 July 27, 2007, you requested a tariff classification ruling for five styles of gymnastic shoes.

Styles “BP01,” “BP02” and “Trampoline Light” are slip-on, below-the-ankle shoes with outer soles of rubber or plastics and uppers of textile material. Style “BP01” and “BP02” have elasticized gussets and Style “Trampoline Light” has an elasticized strap at the throat.

The applicable subheading for Styles “BP01,” “BP02” and “Trampoline Light” will be 6404.19.3560, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile: other: footwear of the slip-on type, not having a foxing or foxing-like band and not protective: other. The rate of duty will be 37.5 percent ad valorem.

Styles “Star” and “Turn-Up” are dance/gymnastic shoes with outer soles that cover the forefoot/toe area of the foot. The outer soles and uppers are man-made textile material.

The applicable subheading for Styles “Star” and “Turn-Up” will be 6405.20.9060, HTSUS, which provides for other footwear: with uppers of textile materials: other. The rate of duty will be 12.5 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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