The tariff classification of shoes from Thailand.

PD G80235 August 11, 2000 CLA-2-64:K:TO:A3:D23 G80235 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Charles G. Hartill Charles G. Hartill, LCHB Capital Transportation 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of shoes from Thailand. Dear Mr. Hartill: In your letter dated July 27, 2000, your company requested a tariff classification of behalf of your client, Ballet Makers, Inc. You included a sample pair, Style Recital, which is described as dance shoes that have synthetic uppers and synthetic soles with metal taps. The synthetic materials are considered rubber/plastics, however, only the metal taps come in contact with the ground. You state that the estimated first cost for the shoes will be US$5.25/pair for women, $4.50 for children, $4.05 for toddlers and $3.80 for infants. The shoes will be imported from Thailand. The applicable subheading for the shoes will be 6405.90.9000, Harmonized Tariff Schedule of the United States, which provides for other footwear; other; other. The duty rate will be 12.5% ad valorem.  2 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. Sincerely, Susan T. Mitchell Area Director JFK Airport