The tariff classification of a shoe from Thailand.

PD D89273 April 12, 1999 CLA-2-64:K:TC:A3:D23 D89273 CATEGORY: Classification TARIFF NOS.: 6403.99.6075; 6403.99.9065 Mr. Charles G. Hartill Charles G. Hartill, LCHB Capital Transportation 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of a shoe from Thailand. Dear Mr. Hartill: In your letter dated March 12, 1999 your company requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc. You included a sample designated style B349 and described it as a dance shoe with a leather upper and a plastic sole. The shoes will be imported from Thailand. The applicable subheading for the shoe, sizes 8 1/2 and larger, will be 6403.99.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for men, youths and boys; other; other; for men; other. The duty rate will be 8.5% ad valorem. The applicable subheading for the shoe, sizes 8 and smaller, will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for other persons; valued over $2.50/pair; other; other; for women; other. The duty rate will be 10% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John J. Martuge Area Director JFK Airport